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2019 (4) TMI 28 - AT - Service TaxCENVAT Credit - input services - Air Travel Agent Services - period between April, 2011 to March, 2015 - non-production of various documents - Held that:- I fail to understand why the appellant failed to produce the documents before the adjudicating authority or Commissioner (Appeals) when they could preserve the same systematically till date for production of the same before this Tribunal? However, examination of each and every documents concerning eligibility of CENVAT credit on Air Travel Agent Services cannot be done here, since the same would mount to mini adjudication but such sample examination made personally by me clearly defied the contention available in Order-in-Original and Order-in-Appeal that nonproduction of documents concerning purpose of travel as official was beyond the reach of the appellant. Thus, it is a fit case which is required to be remanded to the adjudicating authority for examination of documents concerning eligibility of appellant to avail CENVAT credit on Air Travel Agent Services - appeal allowed by way of remand.
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