2018 (5) TMI 304

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..... Respondent ORDER The appellant is aggrieved by the disallowance of credit on the input services namely Land Development Charges. 2. The brief facts of the case are that the appellants are engaged in the manufacture of Steering parts and Power Steering pump and are availing the facility of cenvat credit on inputs, capital goods and various input services. On verification of records, it was notic .....

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..... rovider had obtained service tax registration and also documents to support that the appellant had paid amount towards Land Development Charges including the service tax. He therefore prayed that the matter may be remanded to the adjudicating authority for verification of these documents. 4. Ld. A.R Shri R.Subramaniyan reiterated the findings in the impugned order. 5. Heard both sides. 6. On pe .....

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..... rtaining to the Land Development Charges has to be determined for which reason, I deem it fit to remand the matter to the adjudicating authority who shall consider the issue of eligibility of credit of service tax paid on Land Development charges. The impugned order is set aside. Appeal is thus allowed by way of remand. ( Dictated and pronounced in court )
Case laws, Decisions, Judgements, Or .....

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