TMI Blog2011 (12) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... of credit or otherwise, were not cited before lower authority and therefore, the matter is remanded to original adjudicating authority, who shall consider the issue afresh in the light of the decisions of the Supreme Court/High Court/Tribunal and also the provisions of law. - E/1048/2011 - - - Dated:- 2-12-2011 - MR. B.S.V. MURTHY, J Represented by: Shri Jigar Shah, Adv. for Assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... native submission regarding limitation has not been properly made. Further, many decisions of Hon'ble Supreme Court/Hon'ble High Court/Tribunal on limitation as well as on CENVAT Credit of services were rendered subsequent to the decision of lower authority or were not mentioned before lower authority. In view of the above, I find that the matter is required to be remanded for fresh consideration. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R 456 (Bom.). Further, in the case of Ultratech Cement, this Tribunal has taken a view that provision of school bus for children of the employees also is admissible input service though he is not in a position to produce a copy of the said decision. He submits that in view of the fact that there were decisions and in fact there was a decision as recent as last year, in the case of Ultratech Cement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the lower authority, which can be verified and disallowed. He submits that specific direction may be given to delete the demand within limitation. After noting the submissions made, I find that issue is only of interpretation of law. However, the relevant decisions regarding limitation as well as admissibility of credit or otherwise, were not cited before lower authority and therefore, the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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