https://www.taxtmi.com/caselaws?id=34186 Sales tax returns produced to support deduction of the value of goods and materials, and the claimed benefit of exemption notifications, had not been placed before the lower authorities, but they were relevant to verify whether service tax had been paid on that component. CESTAT, Chennai held that the existing record was insufficient for final adjudication and, in the interests of justice, the assessee should be given a fresh opportunity to produce the documentary evidence. The matter was therefore remanded to the adjudicating authority for reconsideration after examining the sales tax returns and granting reasonable opportunity of hearing. en-us Thu, 04 Jun 2009 00:00:00 +0530 Thu, 15 Oct 2009 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34186 Sales tax returns produced to support deduction of the value of goods and materials, and the claimed benefit of exemption notifications, had not been placed before the lower authorities, but they were relevant to verify whether service tax had been paid on that component. CESTAT, Chennai held that the existing record was insufficient for final adjudication and, in the interests of justice, the assessee should be given a fresh opportunity to produce the documentary evidence. The matter was therefore remanded to the adjudicating authority for reconsideration after examining the sales tax returns and granting reasonable opportunity of hearing. Case-Laws Service Tax Thu, 04 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34186