TMI Blog2017 (6) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... get the proper opportunity - learned Commissioner are directed to provide the copy of the report of Assistant Commissioner relied upon by him in the impugned order and other documents - appeal allowed by way of remand. - Excise Appeal No.50977 of 2014 - A/53415/2017-EX[DB] - Dated:- 23-5-2017 - Shri Anil Choudhary, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri R. San ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils. Accordingly, based on such figures, the demand was proposed under Rule 6 (3) of Cenvat Credit Rules through the show cause notice dated 30th April, 2012, invoking extended period of limitation. 3. The show cause notice was adjudicated on contest and the proposed demand of ₹ 1,21,20,085/- confirmed alongwith interest and further equivalent amount of penalty was imposed under Rule 15 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by the auditor they reversed the said amount vide entry dated 25th August 2009. It was further stated they were not taking service tax on GTA for inward transport during the year 2007-2008 and 2008-2009 accordingly no need for maintaining separate record for input services used for manufacturing of exempt goods. He further stated that as advised by the auditor they took service tax credit only o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat it appears to an extent the submission of the appellant are correct, as the Divisional office has confirmed they have maintained separate records of input. However, the fact remains that the credit of insurance and transport agency service has also been availed by the assessee for which separate records have not been maintained. The learned Counsel urges there are factual errors in the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant and did not get the proper opportunity. In these set of facts, we allow the appeal by way of remand by setting aside the impugned order. We direct the learned Commissioner to provide the copy of the report of Assistant Commissioner relied upon by him in the impugned order and other documents, if any, relied upon by the learned Commissioner in the impugned order and thereafter the appellant w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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