2014 (7) TMI 1251 - AT - Service Tax

CENVAT credit - tour operator service - rent-a-cab service - N/N. 1/2006 - Held that - on the very same issue in respect of the very same appellant for the earlier period, vide Final Order No. 20187/2014 dated 06.02.2014, this Tribunal had remanded the matter to the Commissioner for fresh adjudication - the matter is remanded to the Commissioner to decide the issue along with the matter already remanded vide Final Order referred above - appeal allowed by way of remand.

Summary

The Appellate Tribunal CESTAT, Bangalore remanded the matter to the Commissioner for fresh adjudication as per the earlier order for the same appellant. The impugned order was set aside and the appellant was given a reasonable opportunity to present their case before a final decision is taken.