2017 (4) TMI 500

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..... spondent. ORDER The appellant, who are engaged in providing. "Maintenance and Repair" services were issued a show cause notice, dated 19-4-2005 proposing to deny the Cenvat credit of service tax amounting to Rs. 3,19,810/- availed by them during the period 1-10-2003 to 31-3-2004. The show cause notice was confirmed by the original adjudicating authority. Appeal thereagainst was filed before the .....

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..... der and Commissioner (Appeals) has scrutinised the invoices for the first time at the appellate stage, the matter needs to go back to the original adjudicating authority. Accordingly, the Revenue's appeal was allowed by way of remand. 3. During the remand proceedings, the appellant took a categorical stand that the invoices were available at the time of taking credit and the said fact was re .....

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..... re report produced by the appellant as also by the FIR. In these circumstances, it is the contention of the appellant that the credit may not be denied to them on account of their failure to produce invoices. 6. I find that admittedly, the first order of the Commissioner (Appeals) was in favour of the appellant. The appellate authority in his order has clearly observed that he has scrutinise .....

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