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2019 (1) TMI 565 - AT - Service TaxCorrectness of the credit availed - Verification of the records - the closing balance and the opening balance in March 2010 and April 2010 were said to be incorrect vis-ŕ-vis the information submitted in their respective ST-3 returns - Held that:- On going through the photographs and other evidences, prima facie we are satisfied that the appellant had carried the documents for scrutiny, but the department failed to carry out the scrutiny and the order was passed - Matter remanded to the adjudicating authority to scrutinize the documents either on sample basis or following any other method to ascertain the correctness of the credit availed by the appellant - appeal allowed by way of remand.
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