2019 (11) TMI 177

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..... inal Adjudicating Authority in the light of subsequent declaration of law by Hon ble Supreme Court in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. [ 2018 (3) TMI 357 - SUPREME COURT ]. Similarly, the availability of Cenvat credit is also required to be re-examined afresh - Appeal allowed by way of remand. - Service Tax Appeal No. 52314 of 2015-[DB] - FINAL ORDER NO. 71170 .....

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..... sion in the case of Union of India Vs Intercontinental Consultants and Technocrats Pvt. Ltd. reported as 2018 (10) GSTL 401 (SC) wherein the provisions of Rule 5 of Service Tax Valuation Rules was held as ultravirus. As such, it is the contention of learned Advocate that inasmuch as in the present case said provisions stand adopted by the lower authorities, the entire demand is required to be set .....

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..... their factory to the ultimate customers is a part and parcel of their business. 5. After appreciating the submissions made by both the sides, we find that the matter is required to be reconsidered by the Original Adjudicating Authority in the light of subsequent declaration of law by Hon ble Supreme Court in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. (supr .....

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