2014 (4) TMI 1293

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..... from the factual matrix. Hence, instead of going into the merits of the case, it is deemed fit to remand the matter back to the adjudicating authority to reconsider the issue afresh by going into all the claims by the appellant as regards discharge of VAT on supply portion and discharge on Service Tax on the services portion. The matter is remanded back to the adjudicating authority to reconsid .....

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..... Accordingly, we allow the stay application noting that the appellant has already deposited an amount of Rs.15.60 lakhs and interest amount of approximately Rs.7.91 lakhs and take up the appeal for disposal. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the issue involved in this case is regarding Service Tax liability on the appellant under the cate .....

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..... laim. From the voluminous record which is produced before us, we find that appellant has, in fact, produced records. Basically, the issue needs to be verified from the factual matrix. Hence, instead of going into the merits of the case, we deem it fit to remand the matter back to the adjudicating authority to reconsider the issue afresh by going into all the claims by the appellant as regards disc .....

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