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TMI Blog2013 (2) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... f STR, 1994 - Rule 14 of Cenvat Credit Rules, 2004 - read with proviso to Section 11A of the Central Excise Act, 1944 - Held that:- Assessee have produced copies of these documents with a miscellaneous application. These documents include the ST-3 returns of the ISD, relevant challans and other documents related to distribution of services to the assessee by the ISD. Taking into all the said docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of a show-cause notice which was issued on 15.6.2010, the learned Commissioner passed the impugned order, the operative part of which reads as follows: ORDER (i) I allow the credit of Rs.69,01,252/- in terms of proviso to Rule 9(2) of Cenvat Credit Rules, 2004. (ii) I disallow the credit of Rs.30,76,279/- for not satisfying the requirements in Rule 9(g) of CCE 2004 read with Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and retrieval service' received by them from their head office [Input Service Distributor (ISD)] During July 2009. This benefit was allowed on the strength of the ST-3 returns of the ISD coupled with relevant challans produced by the appellant. We further find that the appellant's claim of CENVAT credit of Rs.30,76,279/- in respect of business support service' received from ISD likewise was disa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort of the said CENVAT credit claim and also of being personally heard and to adjudicate their claim in accordance with law and pass a speaking order. It is made clear that the credit already allowed to the party shall stand intact. 4. In the result, this appeal stands allowed by way of remand to the adjudicating authority. The stay application also stands disposed of. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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