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TMI Blog2016 (2) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... laiming the abatement and there is no documentary evidence on record to prove that they had accordingly availed the credit during the impugned period. - Held that:- This fact that the documents are already on record is not disputed by the assessee. Shri Dawda, learned counsel submits that there was no specific notice in this respect to the assessee. In addition he also points out that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The service of show cause notice, submission of reply thereto, quantification of liability of assessee, are the facts which are not in dispute. After said initial quantification, the assessee approached the Commissioner of Sales Excise (Appeals) at Nagpur and the appellate Authority by order dated 30.11.2010 brought down the demand of service tax from ₹ 37 lakh to ₹ 20,000/. It also h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel submits that all documents are already on record. This fact that the documents are already on record is not disputed by the assessee. Shri Dawda, learned counsel submits that there was no specific notice in this respect to the assessee. In addition he also points out that the appellant was duty bound to point out to CESTAT a notification dated 28.07.2010 which exempted a contractor engag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able on record has not been perused, we set it aside. Appeal No. ST/347/11MUM is restored back to file of CESTAT (West Zone), Mumbai, for its fresh consideration and for giving an opportunity to the respondent assessee to demonstrate that in the light of notification dated 28.07.2010, it is not liable to pay any service tax. Keeping all rival contentions in this respect open and with above di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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