TMI Blog2018 (4) TMI 1330X X X X Extracts X X X X X X X X Extracts X X X X ..... irregular CENVAT credit and subsequent reversal thereof, has not been specifically mentioned either by the appellants in the periodic returns or discussed by the authorities below in the show cause notice /impugned order - for ascertaining the reversal of credit as asserted by the appellants, the matter should go back to the original authority. Appeal allowed by way of remand. - APPEAL NOS: ST/88506, 88508 & 88510/2014 - A/85944-85946 / 2018 - Dated:- 2-4-2018 - Shri S K Mohanty, Member (Judicial) And Shri C J Mathew, Member (Technical) Mr. Sumeet Tholle, Chartered Accountant, for the appellant Mr. MK Sarangi, Jt. Commissioner (AR), Mr. MP Damle, Asstt. Commissioner (AR) and Mr. Atul Sharma, Asstt. Commissioner (AR)for resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... With regard to the other services used for providing both taxable as well as non-taxable exempted services, he submits that the appellants had reversed the CENVAT credit and also paid interest on 10/09/2013.Thus, he submits that the adjudged demand cannot be fastened on the appellants. 4. On the other hand, the Learned AR appearing for Revenue, reiterates the findings recorded in the impugned orders and further submits that since the appellants had not specifically mentioned in the records and had not maintained adequate records as provided under Rule 6 of CENVAT Credit Rules, 2004, confirmation of the adjudged demand by the original authority is proper and justified. 5. Heard both the side and perused the case records. 6. On peru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the case records, we find that taking of irregular CENVAT credit and subsequent reversal thereof, has not been specifically mentioned either by the appellants in the periodic returns or discussed by the authorities below in the show cause notice /impugned order. Thus, for ascertaining the reversal of credit as asserted by the appellants, we are of the view that the matter should go back to the original authority. 8. Therefore, after setting aside the impugned orders, we remand the matter to the original authority for verifying the reversal particulars to be submitted by the appellants. Needless to say that opportunity of personal hearing should be afforded to the appellants before deciding the issue afresh. 9. In the result ..... X X X X Extracts X X X X X X X X Extracts X X X X
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