2010 (11) TMI 733

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..... provider. Demand for service tax of Rs. 1,54,500 with interest has been confirmed and penalty under section 76 and section 77 of Finance Act, 1994 have been imposed on the ground that appellant has utilised input cenvat credit for payment of service tax on erection, installation and commissioning service provided by them. 2. Heard both the sides. The original adjudicating authority has observed .....

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..... order has made the following observation with regard to the claim that service tax was paid out of input service tax credit.   "6. I find that the appellants have tried to project a totally different picture by stating that they have utilized service tax credited for discharging service tax liability but the said fact is far from truth inasmuch as it is clearly alleged in the show-cause not .....

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..... ginal adjudicating authority. Both sides agreed that the matter is required to be remanded and it can be done at this stage itself.   Accordingly the stay petition is allowed, impugned order is set aside and the matter remanded to the original adjudicating authority who shall consider the matter afresh after giving a reasonable opportunity to the appellants, to present their case and pass an .....

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