2011 (9) TMI 268

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..... r - However he submits that no availment of credit was being done at the said Jhotwara stock yard - Appelant pleads that Misc. application for introduction of the said new ground be allowed and matter be remanded for verification of the above fact - Decided that no service tax credit stands availed by the appellant. If that is correct, the question of denial of the same does not arise and hence ap .....

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..... e of the appellants submits that the said services stand denied to their Jhotwara stock yard located in Jaipur as is clear from the show cause notice. However, he submits that no availment of credit was being done at the said Jhotwara stock yard. Learned Representative fairly agrees that the said issue was not brought before the Adjudicating Authroity or the First Appellate Authority and according .....

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..... by the appellant. If that is correct, the question of denial of the same does not arise. Accordingly, after allowing Misc. application for introducing the new ground inasmuch as the same goes to the root of the matter, I set aside the impugned order and remand the matter to the Original Adjudicating Authority to verify the above factual position and to decide accordingly. Stay petition as well as .....

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