9911796707
TMI Blog2018 (8) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both sides, we find that the appellants are engaged in the manufacture of urea, which was exempted till 28.02.2011. With effect from 01.03.2011, the same was made dutiable and two Notifications No.1/2011 and 2/2011 were issued. In terms of Notification No.1/2011, the concess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he confirmed the demand for the period March, 2011 on the ground that the appellant had availed the input service tax credit in respect of security agency services and commission agent services. 5. Learned Advocate appearing for the appellant explains that the said services were obtained in the year 2006-07 to 2008-09 though the payments for the same were made in the year 2010-11. As such, servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... monia sold to outside parties and not in respect of urea cleared in terms of notification no.1/2011. 6. The appellant stand that they have not availed the service tax paid to commission agent for sale of urea is required to be appreciated by verifying the records maintained by the assessee. For such verification, we deem it fit to set aside the impugned order and remand the matter to the Original ..... X X X X Extracts X X X X X X X X Extracts X X X X
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