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TMI Blog2018 (8) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... t availed the service tax paid to commission agent for sale of urea is required to be appreciated by verifying the records maintained by the assessee. For such verification, it is deemed fit to set aside the impugned order and remand the matter to the Original Adjudicating Authority - appeal allowed by way of remand. - APPEAL No. E/55350/2013-EX[DB] - A/71337/2018-EX[DB] - Dated:- 3-7-2018 - Sm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it of duty paid on the input and input services. 3. The appellants during the relevant period i.e. March, 2011 availed the benefit of notification no.1/2011 and cleared their goods at the rate of 1% duty. 4. Proceedings were initiated against the applicant by way of issuance of show cause notice raising differential demand of 4% for the period March to July, 2011. However, while adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing down that common availment of services for the dutiable as well as exempted goods would not attract the provisions of Rule 6(1), (2), (3) and (4). The said Rule was deleted with effect from 01.04.2011 only. As regards the commission agent services, he explains that the said services were obtained only in respect of Ammonia which is their intermediate product sold to outside parties. The bal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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