2010 (11) TMI 733

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..... ice that input cenvat credit has been used – Held that:- once an allegation is made in the show-cause notice, there is no need to verify the records. In view of the contradictory claims as regards registration and also views taken by the lower authorities which seem to be contradictory to documentary evidence available, the matter is required to be reconsidered by the original adjudicating authori .....

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..... ved that the appellant failed to register themselves as a provider of erection, commissioning and installation service. Further he has also observed that appellant paid service tax on installation, erection and commissioning service by utilizing cenvat credit. However the learned advocate submitted that appellant was indeed registered for the purpose of providing service tax on erection, installat .....

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..... ice that the cenvat credit of the inputs used in the manufacture of final product was utilized for payment of service tax." 3. When the register was produced before the learned Commissioner (Appeals), one would expect him to verify the register and record his observations whereas I find that the Commissioner has simply stated that the claim is far from truth because it was alleged in the show- .....

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