9911796707
TMI Blog2019 (1) TMI 1660X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice and the appeal filed before the Commissioner (Appeals) has not been properly considered, the matter should be remanded to the original authority for fresh fact finding with regard to the submission made by the appellant - appeal allowed by way of remand. - Appeal No.ST/86933/2018 - A/86807/2019 - Dated:- 25-1-2019 - Hon ble Mr. S.K. Mohanty, Member (Judicial) Shri Jay Chheda, C.A. for appellant Shri S.K. Hatangadi, Asst. Commr (AR) for respondent ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 12.03.2018 passed by the Commissioner (Appeals), GST and Central Excise, Nagpur. 2. Brief facts of the case are that the appellant is a service provider and is e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt furnished by the appellant is extracted herein below:- Category: INPUT SERVICES Sr. No Party Name Amount Appellant Comments Departments Allegation 1 V.S. Chahuan 160,680 Project Management Consultancy for proposed private siding for Tata Steel Limited, Nasik i. Not used for provision of output services; ii. Services relate to Proposed Private Siding for TATA Steel 2 Tata Motors 72,228 Relates to Annual Maintenance Contracts of transport vehicles used in consignment transportation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Comments Departments Allegation 1 Ganga Iron Steel Trading Co. 56,304 Rail Rakes purchased for EOT Crane. Structure for supporting capital goods, getting embedded into the earth and becoming part of immovable property, does not qualify as 'capital goods' under CCR Total 56,304 Category: Inputs Sr. No Party Name Amount Appellant Comments Departments Allegation 1 Stewols India P Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded to the original authority for proper appreciation and passing of reasoned and speaking order on the issue. 4. On the other hand, learned D.R. appearing for Revenue reiterates the findings recorded in the impugned order. 5. Heard both sides and perused the records. 6. On perusal of the extracted chart, I find that the appellant has given justification for availment of CENVAT Credit on inputs, input services and the capital goods. However, on perusal of findings recorded in the impugned order, I find that the learned Commissioner (Appeals) has upheld the adjudication order solely on the ground that the disputed input and input services are falling under the exclusion clause provided in the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
