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2016 (11) TMI 771 - AT - Central ExciseCENVAT credit - recovery - documents on which the credit availed were irregular - Held that: - I find that the documents/evidences enclosed with the paper book on which CENVAT Credit is denied, do not inspire confidence about its genuineness, in particular, the figures entered in hand However, it also cannot be out rightly rejected that premiums have not been paid nor suffered service tax as mentioned against these documents. In my view, all these facts need to be verified with collateral/corroborative evidences. Therefore, in the circumstances, it is prudent to remand the matter to the Adjudicating authority to ascertain the correctness of these documents and entries made therein with other corroborative evidences that would be produced by the Appellant during the course of proceedings, while determining the eligibility of CENVAT Credit on such input services. All issues are kept open. Needless to mention that a reasonable opportunity of hearing be extended to the Appellant before passing the order - Appeal allowed by way of remand.
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