2018 (2) TMI 699

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..... ) Per Ms. Archana Wadhwa  The appellant is a manufacturer of excisable goods and received services from the service provider upon which no service tax was paid by them.  However, subsequently the service provider paid the tax by issuing supplementary invoices, on the basis of which present appellant availed the credit. 2. The lower authorities have denied the same to the extent of Rs .....

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..... vice provider or any case made out against them.  The said fact is required to be verified by the authorities below inasmuch as the availment of credit by the present appellant is dependent upon the same.  For the said purpose, I set aside the impugned order and remand the matter to the original adjudicating authority to re-decide the issue after verification of the above fact  and .....

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