Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 1183 - AT - Service TaxCENVAT Credit - input services - tours & travels - hotel expenses - HELD THAT:- It is considered proper to remand the matter to the original adjudicating authority to re-determine the admissibility/ in admissibility of Cenvat Credit on the basis of the documents already produced by the appellant before it since scrutinization of such voluminous documents at the second appeal late stage would amount to mini trial which is not supposed to be done in an appeal proceeding. Requirement of CA certificate, though not a mandatory requirement under the provision of CCR 2004, could act as an additional corroborative evidence in support of appellant’s claim for which no finding on the legality of the Commissioner’s order for production of CA certificate is required to be given at this stage. Appeal allowed by way of remand.
|