TMI Blog2018 (2) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... nless all the information available on the document such as bill, challan etc. then only credit can be allowed. Matter remanded to the Adjudicating Authority for passing a fresh order after consideration the above aspects without going into the small discrepancies pointed out in the show-cause notice and adjudication order in the cenvatable documents - appeal allowed by way of remand. - E/907/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, learned Counsel appearing on behalf of the appellant submits that the CENVAT credit was denied only on the basis of minor discrepancy in the CENVAT document. However the receipt and use of service on which Service Tax was paid is not under dispute. Therefore the important conditions required for availing CENVAT credit has been complied with. She further submits, the demand is time bar as show-c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular - 2016 (42) STR 1048 (Tri) (xi) Allspheres Entertainment - 2016 (41) STR 104 (Tri-Del) (xii) Toll (I) Logistics - 2016 (41) STR 80 (Tri.-Mum) 3. On the other hand Shri Sanjay Hasija, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful considering the submissions made by both sides, I find that the CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Therefore, I set aside the impugned order and remand the matter to the Adjudicating Authority for passing a fresh order after consideration the above aspects without going into the small discrepancies pointed out in the show-cause notice and adjudication order in the cenvatable documents. All the issues are kept open. The appellant may submits the other corroborative records such as books of ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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