TMI Blog2022 (6) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... ts as the reason for the same. However, keeping in view that the documents are impressed upon to have been annexed on record and to have been provided to both the Original Adjudicating Authorities. The typographic error in challan number and correlation of the compiled record of the appellant is impressed upon by the learned Counsel. Keeping in view the same, the request of remanding the matter is hereby accepted. The matter is remanded back to the Commissioner (Appeals) to appreciate both the challans and to look into the documents produced by the appellant and to appreciate as to whether there is any typographic error - Appeal is allowed by way of remand. - SERVICE TAX APPEAL NO. 51080/2022 - FINAL ORDER No. 50503/2022 - Dated:- 6-6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 21.07.2017 involving Cenvat credit availed Rs. 5,26,497/-. 2. The present appeal has been filed to assail the said order confirming the partial demand. 3. I have heard Shri S C Kamra and Shri Dubey learned Counsels for the appellant and learned Authorised Representative Ms Tamana Alam, for the Department. 4. Learned Counsel has submitted that all requisite documents were produced before both the Adjudicating Authorities. It is mentioned that in fact the audit report mentions different challan numbers in the table and said reports whereas the show cause notice has different challan number than the challan number mentioned in Audit Report. It is from the show cause notice only that the numbers have been taken in both the orders of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns and perusing the record, it is observed that the Original Adjudicating Authority has confirmed the entire demand / reversal of Cenvat Credit of Rs.18,09,098/- for the sole reason that the appellant has failed to produce any documentary evidence by which it can be established that the service have been received before 1.7.2017. Commissioner (Appeals) also while confirming the demand of Rs. 5,26,497/- has held the non-availability of the requisite documents as the reason for the same. However, keeping in view that the documents are impressed upon to have been annexed on record and to have been provided to both the Original Adjudicating Authorities. The typographic error in challan number and correlation of the compiled record of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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