2011 (4) TMI 831 - AT - Service Tax

Modvat credit - Availed credit on the basis of fake and fictitious invoices issued by the non existent weavers - Held that - The Tribunal in the case of M/s. Bhagwati Silk Mills 2011 (1) TMI 239 - CESTAT, AHMEDABAD has considered identical appeals of the other appellants similarly situate and has remanded the matter to the original adjudicating authority for de-novo decision in the light of the observations made therein.

Summary

The Appellate Tribunal CESTAT, Ahmedabad, in the case of Shri M.N. Saiyed, Consultant vs. Shri R.S. Sangia, SDR, set aside the impugned order and remanded the matter to the original adjudicating authority for fresh decision based on earlier Tribunal decision. Stay petition and appeal disposed off accordingly.