2011 (4) TMI 852

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..... is aggrieved by orders of the Commissioner of Central Excise (Appeals) extending credit of service tax on services such as Cable Operator, Security Service, Mandap Keeper and Tour Operator Services. The period in dispute in both these cases is Feb. - 05 to Feb. -06. 2. I have heard both sides. I find that as it stands today, the legal position is that credit is admissible only if the services ha .....

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..... to the adjudicating authority for fresh decision in the light of the legal position as set out above and after extending a reasonable opportunity to the assessees of establishing, as to the purpose for availment of the above services. Fresh orders are to be passed after extending a reasonable opportunity to the assessees of being heard in their defence. The appeals are thus allowed by way of reman .....

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