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2019 (4) TMI 1946 - AT - Service TaxCENVAT Credit - duty paying documents - basic contention of Revenue in support of confirmation of the adjudged demands is that the appellant had contravened the provisions of Rule 9 of the Cenvat Credit Rules, 2004 in not maintaining proper register/records prescribed under the statute - HELD THAT:- It is found that contradictory stand have been taken by both sides in respect of the submission of the relevant records/register, showing availment of Cenvat credit on the invoices issued by the service providers. Since availment of Cenvat credit based on the invoice and maintenance of proper records are purely a question of fact, which can very well be appreciated at the original stage, the matter should be remanded to the original authority for proper verification of the records maintained by the appellant, showing the particulars of availment of Cenvat credit on the disputed invoices. The appeal is allowed by way of remand to the original authority for verification of the records regarding availment of the disputed Cenvat credit on the basis of the invoices issued by the service providers. Since the amount involved in this appeal is quite substantial, it is expected that the appellant should properly co-operate in the proceedings by submitting all the required documents for verification by the original authority.
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