2008 (8) TMI 107

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..... peals) while confirming demand has not chosen to decide the issue of liability to service tax, but has dealt with only one issue i.e. whether the service tax credit availed and utilised by them is legal - since the issue is at the root of the dispute, appeal is allowed by way of remand - ST/410 OF 2008 - ST/202 OF 2008 - Dated:- 5-8-2008 - JUSTICE S.N. JHA, PRESIDENT and M. VEERAIYAN, TECHNICA .....

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..... ry Service', they claim to have registered themselves and paid service tax under protest. They have taken as credit of tax paid by M/s. Aircel Digilink India Ltd. The service tax amounting to Rs. 7,47,575 relating to the period February, 2005 to March, 2006 has been demanded by the original authority and he has also imposed penalty of Rs. 1,71,899. The original authority decide two issues namely, .....

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..... bility of Service Tax Credit to them, have mainly argued that they are not provider of Business Auxiliary Services. Although in impugned order-in-original, the adjudicating authority has given findings on both points, i.e., (i) whether the appellants are provider of business auxiliary service (ii) whether the service tax credit availed and utilised by them is legal. However, I observe that point N .....

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