2018 (3) TMI 996

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..... ms and Service Tax, Cochin-CCE [2018 (3) TMI 973 - CESTAT BANGALORE] where the Tribunal disposed of the appeal by way of remand - appeal allowed by way of remand. - ST/22940/2014-SM - Final Order No. 20042 / 2018 - Dated:- 11-1-2018 - SHRI S.S GARG, JUDICIAL MEMBER Shri Kurian Thomas, Advocate, For the Appellant Shri Madhupsharan, Assistant Commissioner (AR), For the Respondent P .....

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..... tax. They were having taxable and non-taxable services and hence they were eligible to only 20% of the service tax payable on output service. They had availed full credit and utilized it for payment of service tax. It was alleged that they have availed excess cenvat credit during the period from February 2006 to March 2008. The show-cause notices issued were confirmed after due process. Aggrieved .....

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..... is identical in both the appeals, therefore this case may also be remanded on the same terms on which the earlier appeal was remanded. The learned AR has no objection if the present appeal is remanded to the original authority. Here it is pertinent to reproduce the findings of the Tribunal which is contained in para 6 and is reproduced herein below: 6. On a careful consideration of the submi .....

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