9911796707
TMI Blog2012 (8) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... hat:- Observation that ship breaking for which the appellants are exempted from payment of duty seems to be erroneous finding as Central Excise Tariff clearly indicates that new ships are liable to duty and the Service Tax credit that has been denied to the appellant, seems to be on wrong footing. In our view, the entire issue needs to be considered by the adjudicating authority in the light of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to January 2010. 3. After hearing both sides for some time on the Stay Petition, we find that the appeal itself could be disposed off at this juncture. Accordingly, we allow the Stay Petition filed for waiver of pre-deposit of the amounts involved and take up the appeal for disposal. 4. After considering the submissions made by both sides and perusal of the records, we find that the adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by road service 5. From the above mentioned services, on which the Service Tax was paid and the credit availed, we find that the business in which the appellant is engaged i.e. ship manufacturing activity and providing services for ship repairs and refitting, we are of the view that the appellant may be eligible for the CENVAT Credit of the Service Tax paid. At the same time, the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Tariff indicates that the finished goods manufactured by the appellant are liable to duty. 7. In view of the above, without expressing any opinion on the merits of the case, keeping all the issues open, we set aside the impugned order and remand the matter back to adjudicating authority to reconsider the issue afresh after following the principles of natural justice. 8. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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