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2011 (1) TMI 743

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..... igibility to the Cenvat Credit needs to be verified from the factual matrix, we are of the considered view that the Adjudicating Authority should go into the matter and re-consider the issue afresh - Appeal is allowed by way of remand. - ST/61/10 - 123/2011 - Dated:- 17-1-2011 - M V Ravindran, P Karthikeyan, JJ. For Appellant: Mr Rajesh Kumar , CA For Respondent: Mr M.M. Ravi Rajendran, .....

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..... the invoices for the purpose of eligibility to the service tax on the input services. 4. Ld. DR also submits that eligibility to Cenvat Credit on the service tax paid on the input services is based on the invoices, which were not produced before lower authorities. 5. On perusal of the records, we find that appellant may be eligible for the credit of service tax paid on input services to the tu .....

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