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TMI Blog2015 (2) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. It is also their grievance that while rejecting the VAT Returns, the Ld. Commissioner has not given them an opportunity to explain the entries reflected in the said VAT returns, but arrived at the conclusion unilaterally in confirming the demand. Similar kind of grievance is also advanced in respect of the demand confirmed in relation to service of laying down of roads and Railway lines. Both sides agree that the Appellant be given a fair chance to place all evidences in support of their claims before the adjudicating authority and the issues be decided afresh on the basis of the evidences. Thus, in the interest of justice we set aside the impugned order and remit the case to the learned adjudicating authority for deciding the issues af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pport their said claim they had enclosed the VAT Returns(JVAT 2004) filed with the State Authorities, whereby it could be ascertained that along with rendering taxable services, they have also sold materials against various work orders to the service receivers; the value of which thus are deductible from the gross value in accordance with the Notification No.12/2003-ST dated 20.06.2003. The Ld. Consultant however fairly submitted that at the time of adjudication, they were not in possession of VAT Assessment orders issued by the State authorites, hence, it could not be placed before the adjudicating authority. Besides, it his grievance is that even though the Ld.Commissioner has observed certain discrepancies on the VAT Returns produced vis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the order was passed. 3. Per Contra, the Ld.A.R. for the Revenue reiterated the findings of the Ld.Commissioner. He has submitted that the assessed VAT returns were not placed before the Ld. Commissioner, hence it could not be ascertained whether the Applicant has sold the goods along with services to the service receivers so as to be eligible to the benefit of Notification No.12/2003-ST dated 20.06.2003. He has no objection in remanding the case to the Ld.Commissioner for considering all the issues afresh. 4. After hearing both sides for some time, we find that the Appeal itself could be disposed of at this stage. Accordingly, after waiving the requirement of pre-deposit, the Appeal itself is taken up for disposal with the consent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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