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TMI Blog2015 (2) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... law and the matter needs examination at the end of the adjudicating authority. Therefore, we set aside the impugned order and remand the matter back to the adjudicating authority to give an opportunity to the appellant to produce all the relevant documents in support of their defence and to obtain verification report from the Assistant Commissioner with regard to the payment of service tax on Management Consultant Service. The adjudicating authority shall hear the appellant on merits to demand service tax for Business Support Serviceand Manpower Recruitment or Supply Agency Serviceand thereafter shall pass an appropriate order in accordance with law on merits of the case , as contended by the appellant before us - Matter remanded back - De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enial of cenvat credit on the premise that the appellant could not produce invoices on the strength of which they have availed cenvat credit. The matter was taken up for adjudication by the ld. Commissioner and demand of service tax as proposed in the show cause notice has been confirmed along with interest and various penalties have been imposed on them. Aggrieved by the said order, the appellant is before us. 5. After hearing at length from both sides, we are of the opinion that appeal itself can be disposed of at this stage. Therefore, after waiving the requirement of pre-deposit, the appeal is taken up for final consideration. 6. The contention of the ld. Counsel for the appellant is that for providing transit home service to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner to find out whether the appellant has paid the service tax on this activity or not. Therefore, the matter needs examination on this account. He further submits that reason for denial of cenvat credit is that the appellant has not produced the invoices. Moreover, the invoices which were found proper, no opportunity to the appellant has been given for producing invoices against which the cenvat credit has been taken. Moreover, the appellant was not even asked to explain the entitlement cenvat credit on the strength of invoice of paying service tax, therefore, the impugned order is required to be set aside. 7. On the other hand, the ld. A.R. submits that in this case, the ld. Commissioner has examined the issues in detail and therea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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