9911796707
TMI Blog2012 (8) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... s found that neither the adjudicating authority nor the Appellate authority have undertaken the exercise to scrutinize the invoices relating to Input services availed in order to find out as to whether or not the Input service corresponding to the invoices were availed by the appellant unit or the Head Office or any other unit. We remand the matter back to the adjudicating authority for de novo de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scrutiny of records of the appellant unit it was found that the appellant unit had availed cenvat credit of input service amounting to Rs.23,47,826/- during the period July 2006 to February 2008 on the basis of invoices issued in the name of Head Office of the appellant located at Delhi. The Department was of the view that since the invoices were issued in favour of the Head Office of the company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the aforesaid order in appeal the appellant approached the Tribunal. Along with the appeal , the appellant has moved a stay application seeking waiver of condition of pre-deposit of duty demand, interest and penalty. 4. Today the matter was listed for argument on stay application. However, on hearing the parties we are of the view that appeal itself can be disposed of. Accordingly, with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n input service the assessee has also to show that the input services were actually availed by him. 7. We have considered the rival submissions and perused the record. On perusal of the order in original as also the impugned order we find that neither the adjudicating authority nor the Appellate authority have undertaken the exercise to scrutinize the invoices relating to Input services availed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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