2020 (1) TMI 1500 - HC - Central Excise

CENVAT Credit - input services - services received from foreign service provider - HELD THAT - The Tribunal being the final fact finding body, is duty bound to discuss relevant facts of the case and issues, arising in such facts, and then only, discussing the relevant laws, including the case laws and giving its own reasons, it can reach a particular conclusion. The matter is remanded back to the learned Tribunal for deciding the case of the Assessee afresh, and for passing a detailed speaking order - Appeal allowed by way of remand.

Summary

The High Court of Madras allowed the Revenue's appeal against the CENVAT credit issue of M/s. Hyundai Motor India Ltd. The Court set aside the order of the CESTAT and remanded the case for a detailed decision.