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2015 (8) TMI 1408 - AT - Service Tax


The Appellate Tribunal CESTAT, Chennai remanded the case to the Commissioner (Appeals) to call for evidence from the appellant regarding the remnant Cenvat credit claim. The Commissioner (Appeals) found no materials supporting the claim and did not confirm if the appellant failed to produce evidence. The appellant must apply to the Commissioner (Appeals) within a month for a hearing to present evidence and make submissions on the claim. The remand is limited to examining the disallowed part of the Cenvat credit claim.

 

 

 

 

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