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TMI Blog2024 (2) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... ER OF SERVICE TAX, AHMEDABAD [ 2019 (11) TMI 19 - CESTAT AHMEDABAD] remanded the matter by giving detailed observation. The present case is sequel of the earlier case involving the same issue for the subsequent period. Therefore, in the interest of justice this matter along with earlier remanded matter needs to be decided together on merit. Thus, this matter also should go back to be decided a fresh. Accordingly, the impugned order is set aside and the matter remanded to the adjudicating authority for deciding a fresh considering the observation made - Appeal is allowed by way of remand to the Adjudicating Authority. - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR And HON'BLE MEMBER (TECHNICAL), MR. C L MAHAR Shri Amal Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with earlier remanded matter needs to be decided together on merit. The relevant portion of the previous order dated 31.10.2019 is reproduced below for ready reference:- 5. We have carefully considered the submissions made by both sides and perused the record. The issue to be decided is that whether the appellant is entitled for the Cenvat Credit on steel items such as M.S. Angles/Channels/G.P. Coils/Beams etc., which were used for fabrication/ erection of structures on which hoarding boards are installed. From the perusal of record, we observe that after passing of the adjudication order, much water has flown on the issue of admissibility of Cenvat credit on the said items. Adjudication has relied upon the decision of Mundra Ports ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cating Authority has given the following findings:- 44.2 I find from the copy of audit report F. No. RA-2/CERA/Nee. Ree/166/07-08 dated 19.11.2007 Issued by the Deputy Audit Officer, CERA, Ahmedabad that there is no dispute to the fact that CERA audit for the period April 2002 to March 2007 had been conducted on the said assessee and no objection with regard to wrong avallment of Cenvat credit on M.5. Angles/Channels/G.P. Coils/Beams was raised. The said fact hasalso been confirmed by the Superintendent Service Tax, AR-TI, Division-1, Ahmedabad vide his letter F.No.SD-01/4-55/ST-3/AR-11/08-09/PT-11 dated 6.9.20 11 wherein it is reported that no show cause notice has been issued to the said assessee for wrong availment of Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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