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2019 (8) TMI 1293 - AT - Central ExciseCENVAT Credit - input services - Air Travel Agent Service - Modernisation, Repair and Renovation of factory premises - Event Management - Hotel bills - denial of credit on the ground of lack of documentary evidences - HELD THAT:- Appeal memo from page 78 to 90 contains the written submissions of the appellant made before the Commissioner (Appeals) wherein this appellant had placed detail of all documents including the invoice details of M/s Advent Engineering Pvt. Ltd. at entry No. 822 page 89 and the nature of work is also stated that there to be documentation and drawing charges and those were not considered by the lower authorities. This being the facts on record, with the consent and concurrence of learned AR for the respondent-department this appeal is remanded back for re-adjudication on the basis of documents produced/to be produced before the adjudicating authority where appellant has to establish the nexus between the input and output services. Appeal allowed by way of remand.
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