TMI Blog2017 (2) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... to their manufacturing business activity? - Held that: - The documents/evidences now enclosed with the appeal memorandum, according to the appellant, support their claim - the matter needs to be remanded to the Ld. Commissioner (Appeals) for scrutiny of these documents - Appeal allowed by way of remand. - E/12456/2014 - A/10008/2017 - Dated:- 4-1-2017 - D. M. Misra, Member (Judicial) For A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judication, demand was confirmed alongwith interest and penalty of ₹ 5,000/- under Rule 15 of the CCR, 2004. On appeal, the Ld. Commissioner (Appeals) upheld the order of the Adjudicating Authority and dismissed their appeal. Hence, the present appeal. 4. Ld. Advocate Shri H. D. Dave for the appellant submits that in principle CENVAT credit of Air Travel Agent Service is admissible in vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case. 6. I find that the only issue to be resolved is whether the appellant had produced sufficient evidences before the Ld. Commissioner (Appeals) in support of their claim that the Rail and Air Travel Agent Service had been received by them and used in or in relation to their manufacturing business activity. The documents/evidences now enclosed with the appeal memorandum, according to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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