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2015 (8) TMI 1408 - AT - Service TaxCENVAT credit - evidence - whether the remnant Cenvat credit claim is supported by evidence? - Held that - Appellant is directed to make an application to the Commissioner (Appeals) within a month of receipt of this order for fixing of date of hearing. On the date fixed, the appellant shall produce entire evidence to the extent indicated above and make its submission both on facts and law as well as evidence, as an opportunity of following of natural justice - appeal allowed by way of remand.
The Appellate Tribunal CESTAT, Chennai remanded the case to the Commissioner (Appeals) to call for evidence from the appellant regarding the remnant Cenvat credit claim. The Commissioner (Appeals) found no materials supporting the claim and did not confirm if the appellant failed to produce evidence. The appellant must apply to the Commissioner (Appeals) within a month for a hearing to present evidence and make submissions on the claim. The remand is limited to examining the disallowed part of the Cenvat credit claim.
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