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2015 (1) TMI 1336 - CESTAT BANGALORE

2015 (1) TMI 1336 - CESTAT, BANGALORE - TMI - CENVAT credit - duty paying invoices - the said credit is not available as the appellant had not produced the proper invoices and documents on the basis of which the same was availed - scope of SCN - Held that: - it was not open to the adjudicating authority to travel beyond the allegations made in the SCN and to deny the credit based on an altogether new ground. - The adjudicating authority has also disallowed the credit of ₹ 94,611/- as e .....

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(Judicial Member) After hearing both sides, I find that the appellant is a registered service provider under the category of Banking and Other Financial Services and Business Auxiliary services. The dispute arose at their end for late filing of service tax returns and late payment of service tax during the period October 2005 to March 2006, proposing confirmation of interest. The dispute about the CENVAT credit of around ₹ 2.27 crores also was raised for which purpose a show-cause notice w .....

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the services received, we find that the appellant today produced a certified copy of the statutory auditors, indicating that, on verification of the records it was found that said service tax liability has been paid by the appellant to the service provider. We are of the considered view that once a statutory auditor gives a certificate, the said certificate should be considered as an evidence of substantiation to the claim for eligibility to Cenvat credit. Since, this certificate was produced b .....

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ciples of natural justice. 3. The present impugned order stands passed by the Commissioner in de novo proceedings vide which the adjudicating authority have taken into account, the auditors certificates, as directed by the Tribunal into consideration but denied the CENVAT credit of ₹ 36,04,329/- on the ground that the input services in question, cannot be held to be cenvatable input services. He also confirmed interest in respect of the same. Hence the present appeal. 4. After hearing both .....

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on the allegation of non-production of documentary evidences. The Tribunal while remanding the matter, directed the lower authorities to consider the auditors certificates, which were given after verification of the records into consideration and to allow the credit accordingly. There is no dispute that the appellants have produced such certificates, which do not stand disputed by the adjudicating authority. However, he has travelled beyond the show-cause notice and has rejected the credit on a .....

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he Commissioner. My attention also stands drawn to the fact that the adjudicating authority has disallowed credit of ₹ 94,611/- as excess credit availed. 7. After considering the submissions made by both sides, I find favour with the appellants contentions. From the reproduced para as above, it is clear that the matter was remanded for examining and verifying the certificates issued by the auditors. I have also seen the show-cause notices, where the only allegation is non-production of doc .....

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