2013 (6) TMI 768 - AT - Service Tax

Summary

Issues involved: Scrutiny of input services for CENVAT credit eligibility, irregular credit availed, examination conducted, prima facie satisfaction for pre-deposit relief, remand to Commissioner (A).

In this judgment by the Appellate Tribunal CESTAT BANGALORE, the appellant's eligibility for CENVAT credit of tax paid on various input services was under scrutiny. The Commissioner (A) observed irregular credit availed but failed to provide details on the examination conducted. The appellant contended that they should satisfy the authority on the claims for each input service to seek relief on pre-deposit.

The Tribunal noted that the materials on record needed testing at the prima facie stage and decided it was inappropriate to keep the appeal pending. Consequently, the appeal was remanded to the Commissioner (A) to reach a prima facie conclusion based on the merits of the case to make an appropriate order under Section 35F of the Central Excise Act, 1944 read with Finance Act, 1994.

Ultimately, the stay application was disposed of, and the appeal was remanded to the Commissioner (A) for further proceedings.