TMI Blog2015 (10) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. It clearly indicates that the letters obtained from the service providers were submitted under the said letter dt. 13.01.2009. Further, this letter is shown received by Shri S.N.Bhagwat, Inspector of Central Excise (Adjudication), Thane-I, Commissionerate. Therefore, it appears that the Commissioner has filed this ROM without caring to see his own records. Reasons such as date of issue of certi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.2015 to the effect that on the one hand CESTAT has set aside the demand of ₹ 31,25,737/- and ₹ 5,65,600/- and allowed the CENVAT credit and on the other hand CESTAT has remanded the matter to the adjudicating authority. Thus, there is a contradiction in the CESTAT findings and, - For verification in terms of Tribunal's order, the respondent submitted certificates from major ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear. The order allows the CENVAT credit in principle. It was remanded only to be verified by the adjudicating authority that the input services in respect of which credit was availed were actually received by them and utilized by them. We find no contradiction in our order. 3.1 As regards the CENVAT credit availed on the basis of certificates of service providers, the ld. Counsel has shown u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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