TMI Blog2018 (12) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be sufficient document for the purpose of establishment of such relationship. Moreover, such scrutiny by the adjudicating authority was made in the absence of the appellant who, given an opportunity, would have been in a position to justify the same, subject to satisfaction of the adjudicating authority. It is a fit case which is required to be re-adjudicated upon with reference to production of relevant documents that would establish the linkage between input and output service and the same would ensure natural justice to the appellant also - appeal allowed by way of remand. - Appeal No. ST/86356/2018 - A/88013/2018 - Dated:- 30-11-2018 - Dr. Suvendu Kumar Pati, Member (Judicial) Shri Bharat Raichandani, Advocate for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envat credit and without providing opportunity to the appellant to justify the admissibility of cenvat credit against which refund has been claimed, certain claim amount has been rejected in gross violation of the principles of natural justice. He also submitted that appellant was not provided with the opportunity to even produce documents before the authority to establish that it had taken group term life insurance for its employees and employee insurance services and not individual insurance policy to provide life insurance coverage in general to employees for their personal benefits since the policy availed by the appellant company is strictly restricted to the period of employment of the employees in the company. He further wanted to es ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner that the services availed by it had not been covered under Rule 2(I) but its submissions were disregarded on the ground as mentioned in para 8.2 that life insurance and health insurance are used primarily for personal use and for consumption of employees unless it is tailor-made specific policy that primarily covers the accident of the employees on duty. It has been noted by the Commissioner(A) that in respect of rent a cab and Membership of club services, appellant had not placed any argument before him. However, going by the order-in-original, it can be noticed that among supporting documents placed before the adjudicating authority, invoice copies of input services were placed along with cenvat credit account. Invoice cannot establi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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