2011 (8) TMI 231 - AT - Service Tax

Eligible document for availed cenvat credit - Accordingly, the impugned order is set aside and the matter is remanded to the lower appellate authority for fresh decision. He shall provide adequate opportunity to the appellants to produce necessary documentary evidence before him and also an opportunity of hearing before passing fresh orders. The appeal is allowed by way of remand.

Summary

The appellate tribunal remanded the case back to the lower appellate authority as the appellant failed to submit necessary documents to support their claim. The lower appellate authority will allow the appellant to provide the required evidence and have a hearing before making a fresh decision. The appeal was allowed by way of remand.