2011 (9) TMI 376 - AT - Service Tax

Disallowance of Cenvat credit - For want of registration number under Finance Act 1994 the Authority disallowed Cenvat credit claim of the appellant - Genuineness of transaction was never disputed by the department - for the limited purpose of verification of registration number the matter may go back to the original authority for verification of registration number - Appeal is allowed by way of remand.

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the appeal by remanding the matter to the original authority for verification of registration number under the Finance Act, 1994. The dispute was resolved with cooperation from both sides, and the appellant was permitted to lead all legal pleadings before the adjudicating authority. The appeal was allowed by way of remand. (2011 (9) TMI 376 - CESTAT, New Delhi)