2015 (3) TMI 385

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..... Superintendent (AR) ORDER Per: H.K. Thakur 1. This stay application and appeal have been filed by the appellant with respect to OIA No.DMN-EXCUS-000-APPELLANT-325-13-14, dt.03.03.2014 passed by Commissioner (Appeals) Daman. The issue involved in the present proceedings is whether appellant is required to add the value of the valve supplied during repairs & maintenance of the gas cylinders. App .....

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..... pellant should not take CENVAT Credit with respect to the valves, as held in Para 7 of the OIA dt.03.02.2014 by the first appellate authority. 4. Heard both sides and perused the records. As the issue involved revolves around a narrow compass, therefore, after allowing the stay application appeal itself is taken up for disposal. Ld.Advocate appearing on behalf of the appellant argued that during .....

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..... adjudicating authority that VAT/Sales Tax is paid on the valves sold to the customers during the course of providing services. Needless to say the adjudicating authority should give an opportunity of personal hearing to the appellant to explain their case in de-novo proceedings. 5. Appeal filed by the appellant is allowed by way of remand to the adjudicating authority. (Operative portion of the .....

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