TMI Blog2018 (12) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... to address the eligibility taking shelter under various case laws instead of first satisfying the first question. It is deemed proper to modify his directions and direct the adjudicating authority not to be influenced by any of the findings/directions of the Commissioner (Appeals), rather restrict himself to the doubts entertained in the Show Cause Notice and pass a fresh adjudication Order - appeal dismissed. - Appeal Nos.: E/41051, 41052 & 41053/2018 - Final Order No. 43055-43057/2018 - Dated:- 5-12-2018 - Shri P. Dinesha, Member (Judicial) Shri. V. S. Manoj, Advocate for the Appellant Shri. L. Nandakumar, AC (AR) for the Respondent ORDER These appeals filed by the assessee involve common issues and hence, are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8/2017 dated 23.02.2017 thought it proper to drop further proceedings initiated vide above Show Cause Notices. The adjudicating authority observed that the adjudication proceedings were taken up subsequent to the disposal of Departmental Appeal by the Hon ble High Court of Madras in respect of availment of input service tax Credit on Rent-a-Cab Service. In the Order-in-Original, the adjudicating authority after carefully going through the records of the case as well as the reply/documents filed by the appellant and also after considering various judicial precedents, has concluded that the impugned services were eligible input services of the assessee during the material period and thereafter, dropped the further proceedings. 2.3 Feeling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the primary duty of the assessee to place facts first and then address the issue of eligibility with the aid of decided case laws as to availing of input service tax Credit on the above services. The appellant in the appeal memo has filed copy of its replies filed in response to the Show Cause Notices and on a perusal of the same, I find that the appellant has rather proceeded to address the eligibility taking shelter under various case laws instead of first satisfying the first question. The eligibility of the impugned services has more or less been settled, but however, on going through each of the judgements/Orders referred to and relied on by the Ld. Advocate, the courts have always addressed the facts first and then given a finding o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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