2015 (4) TMI 131

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..... he issue back to the adjudicating authority is incorrect. In my view the first appellate authority should have disposed of the appeal on merits by directing the appellant to produce any additional evidence, if required. - As regards the rejection of the refund claim in respect of Public Relation Services, consulting services, I find that the first appellate authority has not considered this claim .....

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..... vailed of service tax paid on various services : 01. Banking and other Financial Services 02. Banking Auxiliary Services 03. Clearing an Forwarding Agent 04. Construction in Commercial/Industrial/Civil 05. Consulting Engineering Services 06. Courier Services 07. Erection, Commissioning ands Installation Services. 08. Information Technology Software Services 09. Maintenan .....

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..... ind that the first appellate authority has in Para 7.1 to 7.4 has held that all most of the services are eligible for the benefit of cenvat credit and refund can be granted to the appellant. In my considered view, despite such a clear cut findings, the impugned order remanding the issue back to the adjudicating authority is incorrect. In my view the first appellate authority should have disposed o .....

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