TMI Blog2016 (2) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... gested. The Tribunal proceeded to pass the order based on sentiments which is uncalled for, particularly, while adjudicating the revenue matters. In the given circumstances, we are of the opinion that it would be appropriate to remand the matter back to the Original Authority to consider the matter afresh after providing an opportunity of being heard to the parties. - CEA No. 59/2014 - - - Dated:- 12-1-2016 - N. K. Patil And S. Sujatha, JJ. For the Petitioner : Mr Jeevan J Neeralgi, Adv For the Respondent : Mr L S Karthikeyan, Adv JUDGMENT This appeal is filed by the revenue challenging the order passed by the Customs, Excise Service Tax Appellate Tribunal, South Zone, Bangalore in ST/3565/2001-DB dated 27.05.2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Service Tax issued show cause notice proposing to demand ₹ 2,15,14,945/- towards service tax credit taken on certain services wrongly classifying by the assessee under the category of management maintenance and repair service and technical testing and analysis service etc. specified in Rule 6(5) of the Rules along with interest and further demanded amount towards service tax credits taken during the years 2008-09 and 2009-10 on the services attributable to exempted services payable under the provision of Rule 6(3)(II) read with Rule 6(3A) of the Rules along with the interest and penalty on the said amount. The order in original came to be passed after hearing the respondent, reducing the amount originally proposed/demanded in the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therein ? 4. Whether the CESTAT is right in restricting the demand only for normal period instead of entire period in view of the provisions contained in proviso to Section 73 of the Finance Act? R/W. Rule 6(3)(c) and Rule 6(3)(ii) /Rule 6(3A)(b)(iii) and Rule 6(3A)(c)(iii) of the Cenvat Credit Rules 2004 ? 5. Learned counsel appearing for the appellant placing reliance on Rule 6(3)(IX)(c) of the Rules contended that the respondent has utilized CENVAT Credit exceeding 20% of the amount of service tax payable on taxable output service, contrary to the Rules. The learned counsel further contended that the Tribunal without appreciating the statutory provisions based on sentiments, proceeded to decide the matter arbitrarily, directi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter as said to have been suggested. The Tribunal proceeded to pass the order based on sentiments which is uncalled for, particularly, while adjudicating the revenue matters. 8. In the given circumstances, we are of the opinion that it would be appropriate to remand the matter back to the Original Authority to consider the matter afresh after providing an opportunity of being heard to the parties. 9. For the reasons stated above, without going into the questions of law raised, this appeal is disposed of and the matter is remitted to the Original Authority for fresh consideration in the light of the observations made above. All contentions are left open. The Original Authority shall pass the orders as expeditiously as possible afte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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