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TMI Blog2014 (7) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Accountant For the Respondent: Shri Ganesh Haavanur, Addl. Commissioner(AR) JUDGEMENT Per : B.S.V.MURTHY After scrutiny of ST-3 returns for the period from October 2009 to March 2010, a view has been taken that appellant is not eligible for CENVAT credit of Rs. 65,73,472/- and has been taken wrongly. In the impugned order, the demand for CENVAT credit has been confirmed on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es once again in the light of decisions taken by the Department itself for subsequent periods. However, at this stage learned AR submits that as regards insurance auxiliary service, there is a need to verify whether the service covers the family members of the employees and if so it is limited to the amount proportionate to the premium payable in respect of employees. Since this Tribunal has taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e lower authorities to check up. 3. As regards credit of Rs. 7,30,980/- disallowed on the ground of invalid documents, learned CA submitted that the credit has been disallowed on the ground that the registration number and details of recipients/provider are not available. Since we are anyway remanding the matter, in our opinion, the lower authorities should consider whether the omissions/commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same has been disallowed. In our opinion, the conclusion arrived at just based on the difference between the ST-3 returns and the letter may not be proper and is not proper application of law and procedure. In our opinion, if Commissioner has doubts, the accounts can be brought and proper verification can be done to ensure that the credit has been taken in accordance with law and the figures s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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