2008 (8) TMI 227

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....nkataraman, Advocate, for the Appellant. Shri K. Sambi Reddi, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Appeal No. 47/2004-Cus. dated 30-3-2007 passed by the Commissioner of Customs (Appeals), Bangalore. 2. Shri S. Muthu Venkataraman, the learned Advocate, appeared on behalf of the appellant and Shri K. Sambi Reddi....

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.... exported a service, which is clearly exempted according to the Department. Though the appellant claimed that the services are Business Auxiliary Services, according to the Department, the services are Information Technology Service, which is clearly ruled out from the scope of Business Auxiliary Service. Since the services are not taxable, the Department was of the view that no Input Credit can b....

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.... stated that the fourth ground for rejection is the non-filing of input invoices. He has commented that he did not want to go into the details of this ground. The lower authority in the Order, has given a finding that the details of the invoices and the documents had not been given to support the claim. 5. The learned Advocate, in the course of the hearing before the Tribunal, relied on the rul....

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....ecisions have a bearing on the present claim. Moreover, the learned Advocate stated that the documents submitted had not been properly scrutinized by the learned Original Authority. In these circum stances, we have no other option but to remand the matter to the Original Authority to decide the issue de novo (i) in the light of the two citations given by the learned Advocate; and (ii) after verifi....