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2018 (4) TMI 363 - AT - Central ExciseClandestine removal - the transporter has transported number of consignments of the appellant for which no sales invoices were issued - case of appellant is that the same is solely based upon the records of the transporters without there being any corroborative evidence - Held that: - there are number of decisions laying down that the findings of clandestine removal cannot be upheld on the basis of the documents recovered from third party premises - reliance placed in the case of Raipur Forging Pvt. Ltd. [2016 (2) TMI 763 - CESTAT NEW DELHI]. Apart from the shortages, there is virtually no other evidence on record to reflect upon the clandestine activities of the appellant. As per the settled law such shortages, by themselves, cannot lead to the fact of clandestine removals so as to justify confirmation of demands. The entire case of the Revenue is based upon the shortages detected at the time of visit of the officers, without there being any other evidence, there is no reason to uphold the same. Demand of ₹ 73,179/- based upon the photocopies of two invoices - Held that: - The names of the buyers were available with the Revenue but neither any investigation was conducted at their end or at the end of the raw materials supplier - inculpatory statement by itself is not sufficient without the matters having been further investigated - demand set aside. Demand of ₹ 61,199/- in respect of service tax payable by the appellant on the GTA services, so received by them - Held that: - the service tax paid by the appellant on reverse charge basis, in respect of GTA services was availed to them as credit, thus leading to revenue neutral situation - demand not sustainable. Appeal allowed - decided in favor of appellant.
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