2014 (8) TMI 477

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..... edit of service tax paid by the other agencies should not be denied to the appellant. As such I set aside the confirmation of demand on the said ground and remand the matter to the original adjudicating authority to verify the correctness of the statement made by the appellant and if the bills raised by the other agencies can be linked to the imports made by the appellant, the credit should be all .....

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..... nit. 3. Invoices bearing the name of the party but no address on it. 2. The Show Cause Notice culminated into an order passed by the original adjudicating authority confirming demands, as proposed in the notice. On appeal against the above, Commissioner (Appeals) allowed the credit availed on the basis of invoices which were in the name of appellant but the address of their Manesar unit .....

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..... like bill of entry, bill of lading, container no., vessel no. etc. and all such bills of the agencies having been raised for appellant, though through the CHA, the credit of service tax would be available to the assessee. 4. I find that the above submission of the appellant do not stand considered in detail by the lower authorities. If the bills of other agencies engaged by CHA are directly lin .....

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