2011 (1) TMI 25

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..... regarding the nature of service and the place of usage of the service credit to be allowed - matter remanded for verification. - ST/299/10 & ST/300/10 - - - Dated:- 5-1-2011 - Ms.JYOTI BALASUNDARAM Ms.Radhika Chandrasekar, Advocate Shri T.H.Rao, SDR Ms.Jyoti Balasundaram Credit has been denied on the following :- 1) Registering and obtaining TRA 2) Trading fee for .....

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..... f payment, while credit in respect of last item has been disallowed on the ground that there was an offence case booked and service tax was paid only on account of booking of the offence. 2. I have heard both sides. As regards the first item, the assessees submit that they would not be in a position to produce any details to show that the imported methanol was intended for them. Therefore, sin .....

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..... h items is required to be verified afresh in the light of the particulars to be provided by the assessees and therefore, I set aside the denial of credit of Sl.Nos.2, 3 4 as set out herein above, and remit these claims for fresh decision to the adjudicating authority who shall pass fresh orders after extending a reasonable opportunity to the assessees of being heard in their defence. 5. To s .....

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