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2010 (2) TMI 437

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..... the denial of Cenvat credit to the appellants on the ground that Registration No. on the invoices has not been mentioned and it is also mentioned that in some of export of output service and invoice claimant's name is also not mentioned and further services relating to the following input services are not legible input service for taking the Cenvat credit :— (a) Transport charges (b) House-keepi .....

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..... credit. 3. On examination of the invoices, placed by the ld. C.A. I find that these rectified invoices were not produced before the adjudicating authority, hence the adjudicating authority confirmed the demand and denied the Cenvat credit which needs re-examination by the adjudicating authority. Accordingly I find it would be appropriate to remand back the case to the original adjudicating autho .....

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