TMI Blog2018 (5) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... ended that the Department has proceeded to disallow the entire Cenvat Credit and such amount includes the credit availed under ISD invoices on various other services. This contention has not been raised before the lower authorities and has also not been discussed by the adjudicating authority in the impugned order - matter remanded to the adjudicating authority for consideration of the submissions made by the assessee-Appellants and to pass de novo orders - appeal allowed by way of remand. - Excise Appeal No. 50475 & 52840 of 2016 - A/51523-51524-EX[DB] - Dated:- 12-4-2018 - MR. JUSTICE (DR.) SATISH CHANDRA, PRESIDENT And MR. V. PADMANABHAN, MEMBER (TECHNICAL) PER V. PADMANABHAN : Both the present appeals are filed by the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wards the service provided to M/s Kajaria Ceramics Limited for getting such advertisement published in the Print Media. Service Tax and credit on such commission amount, which has been availed as credit by the ISD on M/s Kajaria Ceramics Limited at Delhi as the Service Tax, has also been distributed through ISD to the two units. 3. The Department was of the view that, the Service Tax availed by the assessee-Appellants (Bhiwadi Unit) cannot be allowed as Cenvat Credit since the service rendered by M/s Kajaria Ceramics Limited was in the nature of Business Auxiliary Service to the Print Media. Accordingly, after issuance of the show cause notice for the period under consideration, the Department has demanded reversal of the Cenvat Credit a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been availed as Cenvat Credit by the ISD challans. Since there is no dispute about the availment of Cenvat Credit by the unit of the assesee-Appellants, there is no objection to the distribution of the Cenvat Credit to the assessee-Appellants Unit. It has further been contended that the Department has proceeded to disallow the entire Cenvat Credit and such amount includes the credit availed under ISD invoices on various other services. We note that this contention has not been raised before the lower authorities and has also not been discussed by the adjudicating authority in the impugned order. However, during the course of arguments, the learned Chartered Accountant has submitted that he has already made the written submission to this ef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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