TMI Blog2010 (12) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... en demanded had already been paid by them by the due date, but on the other hand, he has directed the adjudicating authority to verify the original duty paying documents while before setting aside the service tax demands the necessary verification about genuineness of the tax paying documents should have been done. The orders of setting aside the documents without verification and directing original adjudicating authority to do the verification are not correct and have to be set aside. Cenvat credit - section 85 of the Finance Act, 1994 read with section 35A of the Central Excise Act, 1944 - The Commissioner (Appeals)has directed the original adjudicating authority to verify the relevant documents and come to a reasoned conclusion regardin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertain periods and the service tax demands along with interest had been confirmed on that basis, that the Commissioner (Appeals) after considering the respondent's plea that there is no short payment and the service tax respect of which show cause notices had been issued, had already been paid set aside the demands but at the same time directed the original adjudicating authority to verify the original duty paying documents, that the Commissioner (Appeals) before setting aside the service tax demands should have satisfied himself about the genuineness of the original duty paying documents, that in respect of the Cenvat credit also, the Commissioner (Appeals) has remanded the matter to the original adjudicating authority while he himself sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority. They, however, stated that they have no objection if the Commissioner (Appeals) is directed to give his findings on allegation of short payment of service tax and wrong avialment of cenvat credit after verification of the original duty paying documents himself. 5. I have carefully considered the submissions made from both the sides. In all these cases, the Commissioner (Appeals) on one hand has set aside the service tax demands accepting the respondent's plea that service tax which have been demanded had already been paid by them by the due date, but on the other hand, he has directed the adjudicating authority to verify the original duty paying documents while before setting aside the service tax demands the necessary veri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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