2015 (2) TMI 1379

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..... , there is no need to reverse any portion of the credit on the basis of proportion of trading activity to the total turnover or even for exempted services. Since the calculation did not take this aspect into account then matter has to go back for fresh consideration. The impugned order is set aside and the matter is remanded to the original adjudicating authority for fresh adjudication after gi .....

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..... made by the Revenue. While making the calculations, the effort is to arrive at the amount to be reversed attributable to the trading activity of the appellant in respect of which cenvat credit is not admissible. While doing so, the services which have been used exclusively in providing dutiable services alone also have been taken into account for the purpose of calculation of the amount to be reve .....

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..... ned Commissioner while undertaking de novo adjudication. 4. Under the above circumstances, the impugned order is set aside and the matter is remanded to the original adjudicating authority for fresh adjudication after giving reasonable opportunity to the appellants to present their case and call additional evidences in support of the case. (Order pronounced in open court) - - TaxTMI - TM .....

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