2012 (7) TMI 348

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..... orrectly – Held that:- appellants have also undertaken to get certificates from the service providers and stated that input service for inputs have been received and utilised. Two invoices which would be produced are required to be verified and the provision of Rule 9 have to be applied to see whether omission are condonable. requirement of pre-deposit of balance amounts is waived. Matter is reman .....

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..... availment of credit and the credit was availed in the absence of invoices. As regards excess availment, it has been submitted in the written submission that the amount availed in excess has been paid with interest and as regards two invoices not found, appellants have submitted the copies of the invoices and have stated that they would be able to produce the same before the original adjudicating a .....

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..... lf the matter is required to be remanded to original adjudicating authority for doing the same. Accordingly, the requirement of pre-deposit of balance amounts is waived and stay petition is allowed and matter is remanded to original adjudicating authority, who shall consider the issue afresh after giving reasonable opportunity to the appellants to present their case. - - TaxTMI - TMITax - Serv .....

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