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TMI Blog2016 (12) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 the service tax credit disallowed to the appellant is with respect to services of outward transportation goods. However, appellant has now taken a fresh ground before this bench that no show cause notice was issued to them and the cenvat credit of ₹ 58,806/- recovered in the order dt. 29.07.2009 by the Adjudicating Authority was with respect to some other services (as mentioned above). As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 14.02.2011 passed by the Commissioner, Customs Central Excise(Appeals), Guwahati as First Appellate Authority. 2. Sri Ravi Raghavan (Advocate) and Ms. Satabdi Chatterjee (Advocate) appeared on behalf of the appellant. Ld. Advocate Sri Ravi Raghavan argued that both the Adjudicating Authority and the First Appellate Authority has rejected their case on the grounds that credit of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit rating agency Rs.61 3 Calibration charges Rs.5,150 4 Audit fee Rs.5,150 5 Dozer and loader hire charges Rs.43,661 Total Rs.58,806 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dt. 29.07.2009 by the Adjudicating Authority was with respect to some other services mentioned in paragraph-2 above. As this is a new ground taken by the appellant which was not agitated before the lower authority, therefore, in the interest of justice, by setting aside OIA dated 14.02.2011 passed by the First Appellate Authority, the case is remanded to the Adjudicating Authority for deciding t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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