2009 (8) TMI 412

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n the Service Tax paid on catering services, Rent-a-cab services, car maintenance services etc. The adjudicating authority confirmed the demand along with interest, imposed penalties. On an appeal, ld. Commissioner (Appeals) directed the appellant to deposit 50 per cent of the confirmed amount as pre-deposit by the lower authorities for hearing and disposing appeal. In the light of the decision of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... maintenance services etc. Lower authorities were of the view that they are not eligible to take the credit. The adjudicating authority confirmed the demand along with interest, imposed penalties. On an appeal, ld. Commissioner (Appeals) directed the appellant to deposit 50 per cent of the confirmed amount as pre-deposit by the lower authorities for hearing and disposing appeal. Having not complied .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... deposit any amount as a pre-condition for hearing the appeal. We also find that the ld. Commissioner (Appeals) has not given any findings on the merits of the case. In the absence of findings on merits, we are unable to go into the merits of the case at this juncture. Accordingly, we set aside the impugned order and remand the matter to ld. Commissioner (Appeals) to re-consider the issue without .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X