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TMI Blog2014 (7) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Further, the appellants had reversed whole of the credit availed on common input services. In view of this, the matter requires consideration afresh by the adjudicating authority. The impugned order is set aide and the matter is remanded to the adjudicating authority to decide afresh - Decided in favour of assessee. - Appeal No.ST/88629/13-Mum - order No. A/238/14/CSTB/C-I - Dated:- 3-3-2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able to pay 6/8% of the value of the exempted/non taxable services. 4. The contention of the applicants is that the applicants had already reversed whole for the credit availed on the common input services used for providing exempted as well as services liable for tax. This fact was brought to the notice of the adjudicating authority. The applicants also relied upon the decision of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereof is stayed during the pendency of the appeal. 7. With the consent of both sides, the appeal is being taken up for hearing. In the present case, the decision of the Tribunal in the case of Jost's Engineering Co. Ltd. (supra) was not available at the time of passing of the adjudicating order. Further, the appellants had reversed whole of the credit availed on common input services. In v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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