2012 (7) TMI 135

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..... ourse of verification of appellant's records, it was found that appellants had received a portion of the amount paid to Maruti Udyog Limited by banking and financial institutions, as incentive for vehicle loans given to the customers who purchased Maruti vehicles. It was found that no service tax was paid on this amount during the period September 2004 to December 2005. It was also found that the .....

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..... o been imposed. 2. Learned counsel on behalf of the appellant submitted that in this case, service tax was not at all payable. Even before the show cause notice was issued and when the correspondence that took place between the department and appellant, appellant had submitted that Maruti Udyog Limited had already paid the tax and they also produced certificate issued by Maruti Udyog Limited. He .....

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..... (119) ELT A117 (SC) . He fairly admits that these decisions were not placed before the lower authorities. As regards cenvat credit, he submits that credit has been denied on the ground that appellant has not provided any output service but is engaged in trading activities and therefore, cenvat credit is not admissible. He drew my attention to the amendment to Cenvat Credit Rules, 2004 in the budg .....

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..... hority or the appellate authority, I consider that this is a fit case for remand at this stage itself. Accordingly, I waive the requirement of pre-deposit and proceed to decide the appeal itself. 4. A submission was made during the hearing that the fact of payment of service tax was incorporated in the ST3 returns filed by the appellant but it was fairly agreed that this claim was also not made b .....

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..... ower authorities. In view of the fact that judicial precedents and various other aspects have not been considered by the original adjudicating authority or appellate authority, impugned order is set-aside and matter is remanded to the original adjudicating authority for fresh adjudication, after giving a reasonable opportunity to the appellant to present their case. 5. It is made clear that the o .....

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