2015 (1) TMI 906

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..... For the Respondent : Shri Ganesh Haavanur, Addl. Commissioner(AR) JUDGEMENT Per : B.S.V.MURTHY On the ground that the appellants were not eligible for abatement under Notification No.1/2006-ST dt. 01/03/2006 since they have availed CENVAT credit on input services, both the impugned orders have been passed demanding service tax on the abatement portion availed by the appellants. 2. Heard both .....

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..... ed AR also and on going through the annexure, we find that annexure contains several services like courier service, legal and professional service, internal audit service tec. which prima facie, appear to be common services since the credit has been taken in their head office on these services. The learned counsel submitted that they have not taken credit in respect of services attributable to tou .....

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..... is set aside and the matter is remanded to the original adjudicating authority for fresh adjudication. It is made clear that we have not expressed any opinion on any of the issues. Further the original adjudicating authority is requested to afford reasonable opportunities to the appellant to present their case before coming to conclusion and passing an order. The appellants are requested to exten .....

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