TMI Blog2017 (11) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... ence to find out whether the services have been received by the appellant or not and have been consumed by them or not. The appellants have placed on record sufficient evidence to show that such payments for the services were made by them and the job order etc. Such evidences are required to be examined - appeal allowed by way of remand. - ST/40208/2016 - FINAL ORDER No. 42414/2017 - Dated:- 23-10-2017 - Smt. Archana Wadhwa, Judicial Member Shri V. S. Manoj, Advocate for the appellant Shri Arul Durairaj, Supdt. (AR) for the respondents ORDER After hearing both the sides, I find that the appellants who are engaged in Banking Services and are registered with the Service Tax Department were issued three SCNs proposing to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment to the service provider and the copy of their bank statements etc., to emphasize that the services were actually received by them and were consumed by them only, even though the bills were raised in the name of their Project Manager, who was handling the entire affairs. Such evidences were in respect of Cenvat credit to the extent of ₹ 4,18,122/-. 5. The Commissioner (Appeals) rejected the assessees appeal on the ground that he has not been able to get the invoices rectified as has been done in respect of the other invoices, on the basis of which the relief has already been granted. As such he rejected the entire Cenvat credit of around ₹ 10.00 lakhs. Hence the present appeal. 6. After hearing both sides, I find t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant to establish that the amount of ₹ 6.00 lakhs was never availed by them. Thereafter, the matter has travelled upto the Tribunal through Commissioner (Appeals) and remanded but, the factual plea was never raised before the Commissioner (Appeals) or before the Tribunal in the earlier litigation. The appellant cannot improve upon its case at the second round of litigation before the second appellate authority that too in a matter of more than 10 years old which makes it non-practical to verify the assessees claim. As such, I am of the view that the said plea of the appellant cannot be entertained at this stage and in as much as the appellant has not addressed any other argument in respect of the said amount and has not prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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