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TMI Blog2009 (11) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... e letter was returned to the assessees advising them to file the claim in proper format with proper evidence for payment of Service tax. The assessees filed the claim in the proper format on 5-9-2007. In the light of decision of Wood Work ing Centre v. Collector of Central Excise, Indore, held that set aside the impugned order of rejection of claim on the ground of time-bar. set aside the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d a letter dated 28-6-2006 was filed by the assessees with the Range Officer for refund of Service tax amount on the ground that benefit of abatement was available since the transport agency had neither taken credit on inputs or capital goods used for providing service in relation to transport of goods by road nor availed the benefit of Notification No. 12/2003-ST., dated 20-6-2003. The letter was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the merits of the claim by the Commissioner (Appeals), I set aside the impugned order and remit the case for fresh decision on merits to the lower appellate authority who shall pass fresh orders after extending reasonable opportunity to the assesses of being heard in their defence. 3. The appeal is thus allowed by way of remand. (Dictated and pronounced in open court) - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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