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2020 (3) TMI 742 - AT - Service TaxCENVAT Credit - rejection of cenvat credit by the Court on the observation relying on the verification report of the jurisdictional Range Officer - Section 142(9) of the CGST Act read with the provisions of Cenvat Credit Rules, 2004 - HELD THAT:- No such report/copy was provided to the appellant, neither any opportunity provided to inspect the report and offer their comments. In this view of the matter, it is miscarriage of justice by denying adequate opportunity of hearing to the appellant. Accordingly, this appeal is allowed by way of remand to the adjudicating authority. Appeal allowed by way of remand.
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