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TMI Blog2012 (11) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to avail such cenvat credit. As regards the challan and the invoices in the name of ISD, there are catena of decisions, which take a view that such credit should not be denied to the appellant. Be that as it may, we find that the issue needs to be reconsidered by the adjudicating authority, keeping in mind the ratio that has been laid by tribunal in various decisions. At this juncture, ld. cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicating authority on the ground that the appellant have availed ineligible cenvat credit of the service tax paid on input services wherein the invoices do not contain all the particulars, services are used for activities engaged in post clearances of the dutiable goods and that the services are so used at the port which are not eligible for cenvat credit. 3. After hearing both sides for some ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STAT-AHM has in similar situation remanded the mater back to the adjudicating authority. 5. Ld. DR would submit that she has no objection for remanding the matter for looking into the procedural aspect but submit that as regards cenvat credit availed on the service tax paid on the goods post removal after 31.03.08 needs to be appreciated from the angle of the ratio laid down by the Hon'ble Karna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in various decisions. At this juncture, ld. counsel undertakes to produce all documents before the jurisdictional Assistant Commissioner in order to satisfy him regarding the eligibility of cenvat credit as provided under Rule 9(2) of the Cenvat Credit Rules, 2004. As regards the cenvat credit availed on the service tax paid by the CHAs, we find it is also covered by the various decisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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