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TMI Blog2023 (10) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... tilized the same towards payment of Service Tax - HELD THAT:- The Appellant claims that since they were not put to notice on this count, they could not address the same while filing their reply before the Adjudicating Authority - Since the factual details are required to be properly verified, the Appeal has to be remanded to the Adjudicating Authority. Appeal allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... he benefit of abatement. After due process, the Adjudicating Authority confirmed the demand along with interest and penalty. Being aggrieved, the Appellant is before the Tribunal. 2. The Learned Counsel appearing on behalf of the Appellant submits that they have submitted separate statement to the lower authority for pure service contract wherein no abatement was availed but Cenvat Credit was tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l abatement benefit but availed Cenvat Credit. The statement along with some sample copy of contracts are together marked with letter-Annexure "A". 2. Statement showing "contract wise- service wise" payment received against "composit contracts" where they availed abatement benefit but did not avail Cenvat credit. The statement along with some sample copy of contracts are together marked with le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instant demand raised on the above issue is sustainable on merit." 8. The Appellant claims that since they were not put to notice on this count, they could not address the same while filing their reply before the Adjudicating Authority. 9. Since the factual details are required to be properly verified, we feel that the Appeal has to be remanded to the Adjudicating Authority. 10. We direct the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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