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TMI Blog2021 (10) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... his tribunal in M/S H KANT CO. VERSUS C.C.E. S.T. VADODARA-I [ 2019 (2) TMI 1304 - CESTAT AHMEDABAD] where Tribunal remanded the matter for verifying the fact of execution of work with material and whether the same falls under works contract. In the present case also the same fact is involved therefore, this matter also needs to be remanded for denovo adjudication to the Adjudicating Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide Final Order No. A/10183/2019 dated 09.01.2019 remanded the matter. Since the same facts are involved in this case, this may also be remanded for denovo adjudication. 03. Shri Prakash Kumar Singh, learned Superintendent Authorized Representative appearing on behalf of the revenue has no objection if the case is remanded following the order dated 09.01.2019. 04. Heard both the sides and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehalf of the appellant submits that they have provided the service of new construction as well as repair and maintenance. He submits that the contract was executed for service but along with the material. On the material portion the appellant have discharged the sales tax. He submits that since the contract was with material and the appellant had paid the service tax on the material portion, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. We have carefully considered the submission made by both the sides and perused the records. We find that the facts that whether the contract was executed with the material and payment of sales tax on works contract service, have not been verified by the adjudicating authority. The adjudicating authority has decided the matter only on the ground that the service falls under the repair and ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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