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TMI Blog2012 (9) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... d with the service distributed to them by ISD against which the adjudicating authority has recorded his finding that appellant has not produced any evidence co-relating the service distributed, thus this issue needs to be reconsidered after calling for the invoices in connection with the service tax credit distributed by the ISD - in favour of assessee by way of remand. - E/92 & 93 of 2012 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s themselves can be disposed of at this juncture as the issue lies in a narrow compass. Accordingly, we allow the applications for waiver of pre-deposit of amounts involved and take up the appeals themselves for disposal. 3. Learned Counsel would draw our attention to the findings in order in original and more specifically as regards the submissions made by the appellant. He would submit that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity has recorded his finding that appellant has not produced any evidence co-relating the service distributed. We find that the issue needs to be reconsidered by the adjudicating authority as there is an averment of production of photocopies of the invoices at the ISD s end. 5. In our considered view, the adjudicating authority should be given a chance to reconsider the issue after calling fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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