TMI Blog2015 (3) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be able to satisfy Commissioner (Appeals). To provide natural justice, it is necessary that one opportunity is granted. - Accordingly stay application could not be considered at this stage and it is disposed off. Further Order-in-Appeal is also set aside and case is remanded back to Commissioner (Appeals). He will listen both the side after issuing notice and granting opportunity to produce do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords of the appellants by the audit team of Officers of Central Excise, it was observed that during the period of 2009-2010 they had taken inadmissible Service Tax credit amounting to ₹ 1,10,991/- on input services against invalid documents, which were not in conformity of the provisions as prescribed in sub rule (1) of Rule 9 of the CENVAT Credit Rules, 2004. Apart from the above on being a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,37,532/- by way of disallowing CENVAT credit, along with interest under Rule 14 of the CENVAT Credit Rules, 2004 read with Section 11A and Section 11AB of the Central Excise Act, 1944 besides imposition of penalty of ₹ 1,37,532/- under Rule 15(2) of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. 5. It is observed that following issues were for consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ety three only). Interest was demanded alongwith equivalent penalty of ₹ 94,239/- (Rupees ninety four thousand two hundred thirty nine only). 7. Commissioner (Appeals) found that invoices on which credit was taken were having different address than which was reflected in their STC code and registration number. Case would have been different if centralized registration was there. He upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stage and it is disposed off. Further Order-in-Appeal is also set aside and case is remanded back to Commissioner (Appeals). He will listen both the side after issuing notice and granting opportunity to produce documents, if any and decide the case within three months from the issue of this order. 11. Ordered accordingly. (Dictated and pronounced in the open Court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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