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TMI Blog2011 (3) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... documents is with the original authority. We, therefore, are inclined to remand the case to that authority for expeditious de novo adjudication of the matter whether the assessee is entitled to the benefit of certain circulars - assessee had, in fact, claimed support from certain circulars which were in force during the period of dispute - Prima facie the said circulars favoured the appellant - In the result, the impugned order is set aside and this appeal is allowed by way of remand - ST/83/2008-Mum. - A/136/11/CSTB/C.I - Dated:- 23-3-2011 - Mr. P.G. Chacko, Mr. Sahab Singh, JJ. Shri G. Natarajan, Advocate for the appellant Shri S.S. Katiyar, Authorized Representative (SDR), for the respondent Per : P.G. Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is contained in para 6 of the grounds of appeal and the same is not pressed today. The contention of the appellant, which is to be considered at this stage, is that the benefit of Notification No. 12/2003-ST dated 20.6.2003 should be granted to them on the strength of the available documentary evidence. It is submitted that the appellant has produced sufficient documentary evidence to show that they paid sale tax on the goods and materials used in the course of providing taxable service to their client. It is further submitted that the documentary evidence would further show that the value of such goods and materials was separately shown in the relevant invoices. In answer to a query from the bench, the learned Counsel fairly submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides agree that the responsibility to examine these documents is with the original authority. We, therefore, are inclined to remand the case to that authority for expeditious de novo adjudication of the matter. 4. The next issue cited in the Hon ble High Court s order is whether the assessee is entitled to the benefit of certain circulars (not specified). In this connection, it is submitted by the learned counsel that various circulars were relied on before the adjudicating authority but that authority chose to apply the circular dated 23.8.2007 (which was issued long after the period of dispute) without considering the relevant circulars, which were in force during the period of dispute. We have heard the learned SDR also on this aspe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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