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2022 (6) TMI 1041 - Service Tax
Head Note / Extract:
CENVAT Credit - no documentary evidence were available with the appellant as was required under Rule 9(1) of Cenvat Credit Rules, 2004 - HELD THAT:- In view of the submissions and perusing the record, it is observed that the Original Adjudicating Authority has confirmed the entire demand / reversal of Cenvat Credit of Rs.18,09,098/- for the sole reason that the appellant has failed to produce any documentary evidence by which it can be established that the service have been received before 1.7.2017. Commissioner (Appeals) also while confirming the demand of Rs. 5,26,497/- has held the non-availability of the requisite documents as the reason for the same. However, keeping in view that the documents are impressed upon to have been annexed on record and to have been provided to both the Original Adjudicating Authorities. The typographic error in challan number and correlation of the compiled record of the appellant is impressed upon by the learned Counsel. Keeping in view the same, the request of remanding the matter is hereby accepted. The matter is remanded back to the Commissioner (Appeals) to appreciate both the challans and to look into the documents produced by the appellant and to appreciate as to whether there is any typographic error - Appeal is allowed by way of remand.