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TMI Blog2015 (12) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Shri Sagar Shah, Chartered Accountant, for the Respondent. ORDER This appeal is filed by the Revenue against Order-in-Appeal No. AGS (172)79/09, dated 5-8-2009 passed by the Commissioner of Central Excise & Customs (Appeals), Aurangabad. 2. The miscellaneous application filed by the Revenue is for adducing additional grounds. We considered the said application and allow the same and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve exemption was granted under Section 97 and Section 98. We reproduce the same as under : "SECTION 97. Special provision for exemption in certain cases relating to management, etc., of roads. - (1) Notwithstanding anything contained in Section 66, no Service Tax shall be levied or collected in respect of management, maintenance or repair of roads, during the period on and from the 16th day ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... buildings, during the period on and from the 16th day of June, 2005 till the date on which section 66B comes into force. (2) Refund shall be made of all such Service Tax which has been collected but which would not have been so collected had sub-section (1) been in force at all material times. (3) Notwithstanding anything contained in this Chapter, an application for the claim of refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he first appellate authority while setting aside such demands has also not given any reasoning which could be appreciated by us. In the absence of any reasoning by the lower authorities, we find that this particular issue of eligibility to avail Cenvat credit on the various services, which are consumed by the appellant for providing taxable output services, needs reconsideration by the adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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