9911796707
TMI Blog2019 (8) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, Authorised Representative for the Respondent ORDER Heard on the appeal from both the sides. Learned Counsel for the appellant submits that appellant is a tyre manufacturing 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 Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the appellant further submits that on the last date of hearing before this Bench, they had produced all documents before the lower authorities but no finding was given basing 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o from page 78 to 90 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 authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he original adjudicating authority for re-adjudication on the basis of above observation and the order passed by the Commissioner of CGST & Central Excise (Appeals), Nagpur vide Order-in-Appeal No. NGP- 1/APPL/105/2017-18 dated 03.04.2018 is hereby set aside. Appellant is duty bound to appear to put-forth its defence upon notice.
(Dictated & pronounced in open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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