TMI Blog2016 (12) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... to what extent co-relation can be made and whether any liberal view can be taken in these proceedings in view of CBEC Circular No.120/01/2010-ST dated 19.01.2010. In the Grounds-of-Appeal filed by the Revenue also no mention of this Circular is made and whether the same is applicable to the facts in hand. Thus, in the interest of justice the matter is remanded back to the Adjudicating authority to give specific findings with respect to CBEC Circular No. 120/01/2010-ST dated 19.01.2010 whether the claim of the Appellant is covered by the clarifications so issued - appeal allowed by way of remand. - Appeal No. ST-75802/14 - ORDER NO. FO/A/75574/2016 - Dated:- 18-7-2016 - Shri H.K.Thakur, Member(Technical) Shri S. Mukhopadhyay, Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts made by the Appellant. Ld.AR, therefore, strongly argued to set aside the Order-in-Appeal dated 17.02.2014 and restore Order-in-Original dated 22.03.2010 passed by the Adjudicating Authority. 3. Shri Lachman Samtani (Consultant) appearing on behalf of the Respondent argued that First Appellate Authority has relied upon a clarification issued by CBEC under Circular No.120/01/2010-ST dated 19.01.2010. It was his case that as per this clarification only a broad co-relation to input services, Service Tax paid and quantity exported in the documents should be made which has been discussed by the First Appellate Authority under Order-in-Appeal No.17.02.2014 before allowing their Appeal. Ld.Consultant made the Bench go through para 3.2.1 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned in submissions of the assessee appearing at internal pages 12-14 of the Order-in-Original dated 22.03.2010, but no findings were given by the Adjudicating authority. At the same time Ld.AR appearing on behalf of the Appellant could not produce the required documents before the Bench to ascertain as to what extent co-relation can be made and whether any liberal view can be taken in these proceedings in view of CBEC Circular No.120/01/2010-ST dated 19.01.2010. In the Grounds-of-Appeal filed by the Revenue also no mention of this Circular is made and whether the same is applicable to the facts in hand. In the interest of justice the matter is remanded back to the Adjudicating authority to give specific findings with respect to CBEC Circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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