Tribunal remands matter for fresh adjudication considering appellant's evidence and previous order.

The Tribunal allowed the appeal by remanding the matter back to the adjudicating authority for a fresh adjudication. The direction was to consider the previous order dated 09.05.2016, which favored the appellant, and any other relevant evidence provided by the appellant during the process.

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Issues:
- Availment of cenvat credit on inputs, capital goods, and input services by the appellant.
- Rejection of appeal by Order in Appeal No. 121 dated 21 February, 2018.
- Request for remand based on the outcome of a previous show cause notice.
- Adjudication based on the order dated 09.05.2016 favoring the appellant.

Analysis:
The appellant, a service provider for construction services, availed cenvat credit on inputs, capital goods, and input services. A show cause notice was issued proposing the recovery of wrongly availed cenvat credit, along with interest and penalties. The initial proposal was confirmed in the Order-in-Original No.2119 dated 09.04.2012, and the subsequent appeal was rejected in Order in Appeal No. 121 dated 21 February, 2018. The appellant approached the Tribunal challenging these decisions.

During the hearing, it was revealed that a previous show cause notice, similar to the current one, was issued to the appellant. This previous notice was adjudicated in favor of the appellant through an order dated 09.05.2016, which set aside the allegations of wrongly availing cenvat credit. However, this order was not presented before the Commissioner (Appeals) during the challenge under consideration. The appellant requested a remand to present the 09.05.2016 order before the adjudicating authority for a fresh decision, which the Department did not oppose.

Upon reviewing the submissions and the records, it was noted that the issue in the current show cause notice was identical to the one addressed in the order dated 09.05.2016. Considering the previous decision in favor of the appellant, the Tribunal allowed the appeal by remanding the matter back to the adjudicating authority for a fresh adjudication. The direction was to consider the order dated 09.05.2016 and any other relevant evidence provided by the appellant during the process.

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