TMI Blog2016 (12) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... s for these services may not be admissible for these services which are not utilized in or in relation to manufacturing. Appellant has not given any breakup of such inadmissible credit. Held that: - In the interest of justice order passed by the first appellate authority is set aside and the matter is remanded to the Adjudicating Authority to decide the case afresh. Needless to say that appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue filed Miscellaneous Applications No.E/75101-75102/2016 regarding withdrawal of these appeals. 2. When the case was called out for hearing Sri A.K.Biswas, Suptd.(AR) for the Revenue mentioned that these appeals are filed by the appellant and Revenue was not require to file Misc. Applications for their withdrawal. Therefore, these M.A.s may be treated as withdrawn. 3. Sri R.N.Das (Senior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sri A.K.Biswas, Suptd.(AR) appearing on behalf of the Revenue argued that appellant has not given any breakup of inadmissible credit before the lower authorities. Therefore, the matter may be remanded to the Adjudicating Authority. Appellant may be directed to furnish all the relevant bills/calculations to the Adjudicating Authority for passing a reasoned order on the issue now being raised by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore deciding the issue in remand proceedings. Appellant should also provide breakup of services where Cenvat credit is not admissible to the Adjudicating Authority and also bring latest case laws on the issue to the notice of the Adjudicating Authority which they wish to rely upon. It is made clear that bench has not expressed any views on the merits of the case and all the issues have been kept o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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