2014 (8) TMI 328

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..... hat appellants should cooperate with the Commissioner (Appeals) and produce all the evidences regarding utilization of the credit before him before appearing for the appeal - Matter remanded back - Decided in favour of assessee. - E/1217/2012-DB - Final Order No. 20884 / 2014 - Dated:- 23-5-2014 - B S V Murthy And S K Mohanty, JJ. For the Appellant : Mr B Venu Gopal, Adv. For the Re .....

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..... hearing both the sides for some time, we find that in this case the appeal itself can be disposed of at this stage. Accordingly the requirement of pre-deposit is waived and appeal is taken up for final decision. The admissibility of CENVAT credit on the services mentioned above has been the subject matter in several cases before this Tribunal. The following cases are referred to: a) CCE, B .....

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..... e with the Commissioner (Appeals) and produce all the evidences regarding utilization of the credit before him before appearing for the appeal. 2. In the result the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) for fresh decision on merits after giving reasonable opportunity to the appellants to present their case without insisting on any pre-deposit. ( .....

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