2009 (3) TMI 147

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..... Respondent. [Order]. - After examining the records and hearing both sides, I note that the lower authorities have denied input service tax credit to the appellants for the period October 2006 to June 2007 amounting to Rs. 1,98,247/- and have also imposed on them a penalty of Rs. 10,000/-. It is also noted that the issue is covered by the Tribunal's Larger Bench decision in CCE, Mumbai v. GTC Ind .....

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..... 8-1-08 [2008 (10) S.T.R. 256 (Tribunal)], and, on that basis, held against the assessee. In answer to a query from the Bench, the learned counsel submits that the above order of the Tribunal was taken in appeal to the Hon'ble High Court (CE appeal No. 198/08) and that the case has been remanded to the Tribunal for de novo consideration and decision. The Hon'ble High Court's remand order, produced .....

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..... I find, this is a case fit for remand to the original authority, which shall, after giving the assessee a reasonable opportunity of being heard as also of producing evidence, ascertain as to whether the service tax paid on the catering service received by them in the canteen attached to their factory formed a part of the cost of production of final product (motor vehicles) based on CAS-4 formula, .....

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