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TMI Blog2014 (7) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... ion proceedings, the appellant had provided to the department, the registration number of the service providers. Therefore, the adjudicating authority could have easily verified whether these service providers were registered with the department at the relevant time and whether they had discharged the service tax liability in accordance with the law. He has unnecessarily chosen to raise the level ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irected against Order-in-Original No. 171/MAK/(171)/Commr/RGD/13-14 dated 15/01/2014 passed by Commissioner of Central Excise, Raigad Commissionerate. 2. Vide the impugned order, the learned Adjudicating authority has confirmed a duty demand of Rs. 66,55,823/- being the ineligible amount of credit taken by the appellant on the strength of invalid/incomplete documents. In addition, interest liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration number of the service provider was missing, the credit was sought to be denied. The learned Counsel also submits that the services were received by the Head Office which is registered as input service distributor and the Head Office issued ISD invoices for availment of credit. His first contention is that there is no short coming as the Credit was taken by the appellant based on the IS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils given to the department with regard to the registration numbers, the invoices mentioned therein pertain to the subsequent period and therefore, it cannot be concluded that at the relevant time these service providers were registered with the department. Therefore, he pleads for putting the appellant to terms. 5. We have carefully considered the submissions made by both the sides. 5.1 As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether they had discharged the service tax liability in accordance with the law. He has unnecessarily chosen to raise the level of litigation by denying the credit as if it is Tribunal's job to get verification done. In these circumstances, we are of the view that the matter has to be remanded back to the adjudicating authority for verification of the registration numbers declared by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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