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2013 (11) TMI 351 - CESTAT BANGALOREValidity of CENVAT credit – duty paid documents - Whether the appellants have availed CENVAT credit properly or not and whether service tax was paid by including all the elements which are required to be included for demand of service tax – Held that:- There is cooperation from the department whereas there is total non-cooperation from the appellant - the documents which according to the appellant are available have not been verified and appellants have not produced the same before the original adjudicating authority or before the Tribunal because of huge volume has to be considered and the matter has to be remanded to the original adjudicating authority for the purpose of verification as to whether documents on the basis of which CENVAT credit has been taken are available and credit taken is correct. It is justifiable that the matter has to be remanded to the original adjudicating authority – but taking into account the attitude of the appellants, it is impossible to remand the matter without putting them to terms - the appellant is directed to deposit another amount of Rs.50,00,000 and report compliance to the original adjudicating authority who shall after noting compliance, get the documents verified and proceed for fresh adjudication – stay granted partly.
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