2013 (4) TMI 350

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..... is undisputed that the adjudicating authority has confirmed the demand only on the ground of non production of declaration for non availment of cenvat credit & if the contention of the counsel has to be accepted, then in this case the evidences need to be produced before the adjudicating authority who may consider the same in proper perspective. Thus the matter needs appreciation by the adju .....

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..... transporter. 3. Learned counsel submits that the adjudicating authority, while adjudicating the matter has sought to recover the service tax liability of Rs. 6.20 Crores. However, on producing the declaration in the form of letter and invoices, the adjudicating authority has dropped the proceeding but for the amount of Rs. 39,16,825/-, for which the appellant has not been able to produce the e .....

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..... e duty demanded as to non availment of cenvat credit. It also undisputed that the adjudicating authority has confirmed the demand of Rs. 39,16,825/- only on the ground of non production of declaration for non availment of cenvat credit. If the contention of the learned counsel has to be accepted, then in this case the evidences need to be produced before the adjudicating authority who may consid .....

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