2013 (2) TMI 696 - AT - Service Tax

Denial of input credit - Proper opportunity not granted - Held that - In view of the limited opportunity of rebuttals as pleaded the matter is remanded to the learned Adjudicating Authority to re-examine the issue of input credit admissibility as stated above including the documents referred to in Para 5.2 of the first appellate order granting fair opportunity of defence to the appellant. - Matter remanded back - Decided in favour of assessee.

Summary

Issues:
1. Failure to file schedule to the concerned agreement at the adjudication stage.
2. Re-examination of the issue of input credit admissibility.
3. Granting fair opportunity of defense to the appellant.

Analysis:
1. The appellant's counsel argued that due to the schedule to the concerned agreement not being filed during the adjudication stage, the appellant's case regarding input credit of items listed in the adjudication order was not properly considered. It was contended that the input credit pertained to the export of service and should have been shown in the schedule to the agreement. Additionally, documents mentioned in the appellate order needed to be considered. Consequently, the Revenue agreed to provide the appellant with an opportunity to address the dispute at its core level.

2. Considering the limited opportunity for rebuttals, the tribunal decided to remand the matter to the Adjudicating Authority for a re-examination of the issue of input credit admissibility. The Adjudicating Authority was instructed to review the matter, including the documents referenced in the appellate order, and grant a fair opportunity of defense to the appellant. The appellant was directed to submit an application with all relevant documents within 8 weeks of receiving the order and appear before the Adjudicating Authority without seeking adjournment.

3. The tribunal's decision led to the disposal of both appeals in the manner outlined above. The emphasis was on ensuring that the appellant had a fair opportunity to present their case and that all relevant evidence and circumstances were considered by the Adjudicating Authority when passing the final order on the matter.