2011 (7) TMI 478

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..... at they had availed of two out of the services set out in the show-cause notice namely, clearing and forwarding services and fumigation services along with two other services and did not avail of port services has not been considered by the authorities below - therefore, set aside the impugned order and remit the case for fresh decision to consider the contentions of the assessees to the adjudicat .....

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..... ervices. The adjudicating authority did not record any finding on the stand of the assessees that the above mentioned four services were the only services availed by them and on that they had taken credit of the service tax paid, and confirmed the demand raised in the notice together with interest and also imposed a penalty of Rs.2,000/- for the CENVAT credit irregularly availed. The Commissioner .....

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