2018 (3) TMI 973

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..... h the lower authorities have not recorded any findings on the various submissions made by the appellant before them - matter remanded back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice - appeal allowed by way of remand. - Appeal(s) Involved: ST/22942/2014-SM - Final Order No. 21303 / 2017 - Dated:- 3-8-2017 - SHRI M.V.RAVINDRAN, J .....

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..... rvice tax liability on the dutiable services and that they have availed CENVAT credit in respect of few services in violation of Rule 6(3) of CENVAT Credit Rules, 2004. Learned counsel submits that of all the credit availed on the services received by the appellant, for few of the services, they are eligible to avail 100% credit as per exclusion clause of Rule 6(5), which is not considered by both .....

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