Lakshmibai National Institute Of Physical Education vs Commissioner(Appeals) Cgst & Central Excise-Bhopal

Binu Tamta, Member ( J )

Challenge in the present appeal is to the Order-in-Appeal No. BHO-EXCUS-001/APP/210/22-23 dated 15.02.2023 passed by the Commissioner (Appeals) CGST & Central Excise, Bhopal.

The short issue which is being pressed by the learned counsel for the appellant is that the authorities have not considered the issue of cum-tax benefit on the ground that the document/ invoice or bill showing that they have not collected the service tax on the services rendered and in absence thereof the benefit of cum-tax benefit has not been granted. The learned counsel for the appellant submits that he has produced the documents before the appellate authority, irrespective of fact whether the documents were produced at this stage or not, liberty is granted to the appellant to place on record the relevant documents and the issue of entitlement of cum-tax benefit may be considered by the adjudicating authority on merits. The present appeal is remanded to the adjudicating authority limited only on the issue of ‘cum-tax’ benefit. The appeal is, accordingly, disposed of by way of remand.