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TMI Blog2009 (10) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... ch expenses between Gailpur plant arid Sikanderabad plant in the ratio of 56% arid 44% respectively. On allegation that the appellants had wrongly availed the Cenvat credit amounting to Rs.60,62,680/- during the period 2006-2007 on the services used exclusively for the exempted goods, show cause notice came to be issued and matter being contested, the same was disposed off by the impugned order. Held that- The Commissioner who was the Adjudicating Authority had, to analysis of the records by himself in order to fix the duty liability upon the assessee and he could not have delegated this function to his subordinate. Even assuming that the investigation could have been done through his subordinate, it was the duty of the adjudicating authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are engaged in manufacture of Ceramic tiles having their units located in the State of Rajasthan and Uttar Pradesh. They are having their corporate office at New Delhi and it is their case that they used to take input service credit on the strength of distribution invoices raised by their corporate office in respect of advertising services, commission agency services, house keeping services, manpower recruitment services, AMC services, security services, exhibition services etc. and used to distribute such expenses between Gailpur plant arid Sikanderabad plant in the ratio of 56% arid 44% respectively. On allegation that the appellants had wrongly availed the Cenvat credit amounting to Rs.60,62,680/- (Rupees Sixty Lakh Sixty Two Thousand Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, it is the case of the appellants that at no point of time, no records were called for from the appellants. The impugned order does not disclose as to whether Assistant Commissioner had made any attempts in that regard. On the contrary, the finding of the Commissioner is to the effect that the Assistant Commissioner after getting the record examined came to the conclusion from the record that it could not be ascertained that the credit of Rs.55,38,139/- was relating to the manufactured goods only. Merely with the said observation, the Commissioner has come to the conclusion that the appellants had failed to establish the case put-forth by the appellants. The analysis of the records in the impugned order, nowhere discloses that the Assista ..... X X X X Extracts X X X X X X X X Extracts X X X X
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