TMI Blog2019 (8) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... contains the written submissions of the appellant made before the Commissioner (Appeals) wherein this appellant had placed detail of all documents including the invoice details of M/s Advent Engineering Pvt. Ltd. at entry No. 822 page 89 and the nature of work is also stated that there to be documentation and drawing charges and those were not considered by the lower authorities. This being the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acturing Company having export turnover of more than 90 % of its product. It was denied CENVAT credit on certain heads and ultimately Commissioner (Appeals) confirmed such denial in respect of (i) Air Travel Agent Service, (ii) Modernisation, Repair and Renovation of factory premises, (iii) Event Management and (iv) Hotel bills. She further submits that appellant is eligible for refund but as its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on those documents regarding admissibility/inadmissibility of CENVAT credit. On being directed she produced sample copies of Air travel bill issued by one M/s Arika Tours Travels (P) Ltd. which indicates that one Mr. Tanaji Bhosale had travelled to Hong Kong between 09.10.2011 to 12.10.2011 and the tour bill submitted by Mr. Tanaji Bhosale available at page 36 of the additional submission indica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice details of M/s Advent Engineering Pvt. Ltd. at entry No. 822 page 89 and the nature of work is also stated that there to be documentation and drawing charges and those were not considered by the lower authorities. This being the facts on record, with the consent and concurrence of learned AR for the respondent-department this appeal is remanded back for re-adjudication on the basis of docu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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