2017 (7) TMI 528

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal filed by appellant - M/s Piccadity Holiday Resorts Limited is directed against Order-in-Appeal No. 51-ST/LKO/2011 dated 04/03/2011 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Lucknow. 2. The brief facts of the case are that the appellants were providing services such as "Mandap Keeper, Dry....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....said order appellants preferred appeal before Commissioner (Appeals). The ld. Commissioner (Appeals) decided the appeal through impugned Order-in-Appeal dated 04/03/2011 wherein he upheld the said Order-in-Original. 3. Heard the parties and perused the record. 4. The ld. Commissioner (Appeals) in Para 5.1 of the impugned Order-in-Appeal dated 04/03/2011 has held that the appellant could not addu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellant submitted before me that the Cenvat credit availed in respect of Mandap Keeper Services & Dry Cleaner Services were reversed before issue of Show Cause Notice and such evidence was submitted to the Original Authority, which was examined. He has requested to remand the matter back to the Original Authority once again for reconciliation. I, therefore, remand the matter back to the Original A....