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Valuation - abatement - Mandap Keeper service - Dry Cleaner service - CENVAT credit - Revenue is of the view that the appellant could not adduce any breakup or details of the amount of ₹ 11,723/- and could not produce any documentary evidence to prove their contention, in respect of allegation about abatement - the appellant submitted before me that the Cenvat credit availed in respect of Mandap Keeper Services & Dry Cleaner Services were reversed before issue of Show Cause Notice and such evidence was submitted to the Original Authority, which was examined - Held that: - matter remanded back to the Original Authority with direction to examine all the records that were already produced and now shall be produced during re-adjudication. The appellant also directed to produce all the evidences to establish their case along with reconciliation so as to enable the Original Authority to come to logical conclusion - appeal allowed by way of remand.





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