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TMI Blog2013 (11) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... partment whereas there is total non-cooperation from the appellant - the documents which according to the appellant are available have not been verified and appellants have not produced the same before the original adjudicating authority or before the Tribunal because of huge volume has to be considered and the matter has to be remanded to the original adjudicating authority for the purpose of ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PER : B S V Murthy The issue involved in this case is whether the appellants have availed CENVAT credit properly or not and whether service tax was paid by including all the elements which are required to be included for demand of service tax. 2. The contention of the assessee was that they have given a detailed report at the time of adjudication and the Commissioner did not consider the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and reworked after the adjudication order was passed and paid the differential tax after the issue was raised by the department. Their claim is that the documents were available but volume is large and departmental officers can verify. 4. On the other hand learned AR also had been asked to verify whether there was a duplication of demand as regards CENVAT credit disallowed. The department has p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y a team of officers who are sent to the appellants' premises where they can produce original documents instead of requiring them to produce copies resulting in wastage of paper and deforestation. Further hopefully the appellant will produce a worksheet and thereafter the claim made by the appellant that the correct service tax liability would be only Rs. 22,00,000/- can also be verified. For this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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