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2019 (4) TMI 1919 - AT - Service TaxRecovery of the irregularly availed Cenvat credit - Appellant had shown availment of Cenvat credit particulars at higher side, than the amount shown in the Cenvat register maintained for the said period - period 2010-11 to 2014-15 - HELD THAT:- In the grounds of appeal annexed to the appeal memorandum, the appellant has specifically urged that the accounts/records submitted by the appellant during the course of adjudication proceedings were not properly considered by the authorities below. The issue involved in the present case relates to ascertainment of arithmetical accuracy in respect of availment of Cenvat credit, which in my considered opinion, had not been properly addressed by the authorities below. The matter should be examined afresh by the original authority - Appeal allowed by way of remand.
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