Matter remanded back for re-examination of issue as revenue agreed for the same

 CESTAT, NEW DELHI BENCH

Competent Software (P.) Ltd.

versus

Commissioner of Service Tax, New Delhi

FINAL ORDER NOS. 55524-55525 OF 2013
APPEAL NOS. ST/492 & 508 OF 2012

FEBRUARY 4, 2013

ORDER

D.N. Panda, Judicial Member

Learned Counsel says that the schedule to the concerned agreement not being filed by the appellant at the adjudication stage relating to input credit of the items listed in Para 15 of adjudication order, case of appellant could not receive proper consideration. Therefore, if an opportunity is granted, the appellant shall explain to the authority that the input credit relate to export of service and they are shown to the schedule to the agreement. It was also explained that the documents referred to in Para 5.2 of the appellate order are borne by record and those are required to be considered.

2. Revenue agrees to grant an opportunity to the appellant to reduce the dispute at the grass root level.

3. In view of the limited opportunity of rebuttals as above pleaded the matter is remanded to the learned Adjudicating Authority to re-examine the issue of input credit admissibility as stated above including the documents referred to in Para 5.2 of the first appellate order granting fair opportunity of defence to the appellant.

4. The appellant shall make an application to the authority within 8 weeks of receipt of this order with all the relevant documents to be submitted as above and request the authority to fix date of hearing. Without seeking adjournment the appellant shall appear before the Adjudicating Authority and that authority shall pass appropriate order on merit and considering all the evidences and circumstances of the matter. In the result, both the appeals are disposed in the above manner indicated.

NF