TMI Blog2019 (2) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... , Asstt. Commr. (A.R) for respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. NGP/EXCUS/000/APP/245/14-15 dt. 06.01.2015 passed by the Commissioner (Appeals) Central Excise & Customs, Nagpur. 2. Briefly stated the facts of the case are that the appellant had provided services under the taxable category of 'security agency service' during the relevant per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elating to provision of taxable service so as to consider the admissibility-cum-tax benefit to them in computing the demand. He submits that the necessary agreement between the appellant and the Dy. Municipal Commissioner NMC, Nagpur is available now with them. Hence, he prays that the matter may be remanded to the adjudicating authority to re-compute the demand by extending cum-tax benefit, subje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority. In the interest of justice, the matter is remanded to the adjudicating authority to compute the demand afresh taking into consideration the documents/evidence that would be produced by the appellant in support of their claim of cum-tax benefit. Appeal is allowed by way of remand to the adjudicating authority.
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