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TMI Blog2017 (11) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellants who are engaged in Banking Services and are registered with the Service Tax Department were issued three SCNs proposing to deny Cenvat Credit of Rs. 32,91,615/-, on the ground that the bills raised by the service provider are in the name of the Project Manager and not directly in their name. As such the Revenue held that since the cenvatable invoices were not eligible for grant o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enues appeal was rejected by the Tribunal and the appeal filed by the assessee was remanded vide Final Order No. 40972/2015 dated 07.08.2015, directing the Commissioner (Appeals) to examine the evidences showing the receipt and consumption of services by the appellants. 4. During the course of adjudication, the appellants produced copies of the bills raised by the service provider as also evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the extent of Rs. 4,18,122/- and in terms of directions of the Tribunals remand order, the Commissioner (Appeals) was duty bound to examine the same instead of rejecting the appeal on the ground that invoices have not been got rectified. Further, the Ld. Advocate submits that the balance amount of Rs. 6.00 lakhs was never availed by them as Cenvat credit but fairly agrees that such plea was never ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same does not arise. 8. After appreciating the submissions made by both sides, I find that the SCN originally raised demand of Rs. 32,91,615/- based on the scrutiny of the assessees cenvatable records. No objection was ever raised by the appellant to establish that the amount of Rs. 6.00 lakhs was never availed by them. Thereafter, the matter has travelled upto the Tribunal through Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rlier order the authorities were required to look into the parallel evidence 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. Accordingly, I remand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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