2013 (1) TMI 633

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..... nly one or two contracts, wherein it was specifically indicated that the appellant has engaged a service provider for rendering the services on their behalf - Assessee contended that they will be able to produce the evidences in respect of all the contracts - Held that:- This issue needs reconsideration by the first appellate authority afresh, after following the principles of natural justice and .....

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..... d take up the appeal for disposal. 3. We find that the issue involved in this case is regarding credit of Service Tax paid by an outside agency, who conducts the repair and maintenance of the product manufactured by the appellant and supplied to their customers. The first appellate authority has recorded the findings that the appellant has been able to provide the documentary evidences in resp .....

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..... ice and allowing the appellant to adduce further evidences in support of their claim. We make it clear that we have not given any opinion on the merits of the case and all issues are kept open for the first appellate authority to come to conclusion after appreciating the evidences that may be led by the assessee. 6. The appeal is allowed by way of remand. (Dictated Pronounced in Court) .....

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