TMI Blog2018 (11) TMI 1460X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating authority. In these circumstances, the observation of the original adjudicating authority to the effect that the appellants are not contesting the demand is incorrect. The matter is remanded to the original adjudicating authority to give findings with respect to admissibility of credit in each separate head and passing a speaking order after following the principles of natural justice - appeal allowed by way of remand. - Appeal No. ST/86913/2018 - A/87125/2018 - Dated:- 21-8-2018 - SHRI RAJU, MEMBER (TECHNICAL) Shri Mehul Jivani, C.A. for Appellant Shri M.P. Dixit, AC (AR) for Respondent ORDER Per: Raju This appeal has been filed by M/s Kalpataru Ltd. against denial of CENVAT Credit of certain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 2004. The assessee vide letter dated 17.11.2015 has submitted/intimated that, abiding to the show-cause notice they have admitted their liability and paid total liability of ₹ 11,05,801/- along with interest of ₹ 8,83,714/- vide Challan No. 05214 dated 05.11.2015 and 05218, 05216, 05213 all dated 05.11.2015. As the assessee has admitted the liability and paid the same along with interest. I am not discussing the admissibility/inadmissibility of individual services covered by the show-cause notice. 2.1 He further pointed out that Commissioner (Appeals) has also not given any findings in respect of individual services in respect of which credit was taken and observed as follows: - 8. I have considered the submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven any specific finding on the admissibility/inadmissibility of individual services covered by the impugned show-cause notice by observing that the assessee had admitted the liability and paid the same along with interest. The assessee had indeed paid liability and informed the Joint/Additional Commissioner on 17.11.2015 about the payment made, however, on 29.2.2015 in its reply to the showcause notice contested all the issues before original adjudicating authority. In these circumstances, the observation of the original adjudicating authority to the effect that the appellants are not contesting the demand is incorrect. In so far as findings given in para 25 onwards are concerned, the same relate to a different show-cause notice and diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
