TMI Blog2017 (9) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... t specifically conceded that the credit is not admissible to them - matter needs to be remanded to the original adjudicating authority to examine the issue on merits - appeal allowed by way of remand. - E/85161/14 - A/89309/17/SMB - Dated:- 1-9-2017 - Mr. Raju, Member (Technical) Ms.Anjali Hirawat, Advocate for appellant Shri.N.K. Shastri, Asst. Comm. (AR) for respondent ORDER Per: Raju 1. This appeal has been filed by M/s.Lombardini India Pvt. Ltd. against denial of Cenvat Credit on certain services. 2. Ld. Counsel for the appellant argued that they had availed Cenvat Credit on certain services and the said credit as denied to them by the original adjudicating authority. The appellant had reversed the credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mal Power Co. Ltd. - 1998 (99) ELT 200 (SC) wherein it has been held that the appellate authority has all the powers which original authority may have deciding the question before it. In para 5, 6 7, the Hon ble Apex Court has observed as follows: 5. Under Section 254 of the Income-tax Act, the Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. The power of the Tribunal in dealing with appeals is thus expressed in the widest possible terms. The purpose of the assessment proceedings before the taxing authorities is to assess correctly the tax liability of an assessee in accordance with law. If, for example, as a result of a judicial decision gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the assessee in seeking modification of the order of assessment passed by the Income-tax Officer. This Court further observed that there may be several factors justifying the raising of a new plea in an appeal and each case has to be considered on its own facts. The Appellate Assistant Commissioner must be satisfied that the ground raised was bona fide and that the same could not have been raised earlier for good reasons. The Appellate Assistant Commissioner should exercise his discretion in permitting or not permitting the assessee to raise an additional ground in accordance with law and reason. The same observations would apply to appeals before the Tribunal also. 7. The view that the Tribunal is confined only to issues arisin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lled upon to produce by adjudicating authority; or (c)where the appellant was prevented by sufficient cause from producing, before the adjudicating authority any evidence which is relevant to any ground of appeal; or (d) where the adjudicating authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal. 8. It is seen that the said rule relates to the additional evidence and not new grounds of appeal. There is a difference between additional evidence and new grounds. In the instant case a show-cause notice was issued on the ground that the said disputed services are not input service. The appellants have not addressed the said issue bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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