2010 (12) TMI 102 - AT - Service Tax

Cenvat Credit - input services - Held that - Inspite of the direction in earlier remand order, the lower appellate authority has considered the claim by the appellants with regard to input service credit on GTA service and rest of the claims were not dealt by the lower appellate authority which requires further examination by the lower appellate authority. Accordingly, the matter is again sent back to the lower appellate authority to consider the claim of the appellants with regard to input service credit

Summary

The Appellate Tribunal CESTAT, Mumbai directed the lower appellate authority to reconsider the input service credit claim of the appellants, except for GTA service, which was already settled in their favor. The lower appellate authority was instructed to decide on the issue within two months after providing the appellants with an opportunity to be heard.