2015 (8) TMI 1189

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..... produced some documents. In our view the claim of the appellant regarding non-avilment of CENVAT Credit by reversing the amount availed also needs to be appreciated by the lower authority, a law which has been settled in various cases. In short, we find that the entire issue needs to be gone into detail by the adjudicating authority by appreciating various points raised by the appellant in reply t .....

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..... 3. The main grievance of the learned Counsel is that the adjudicating authority has not considered their submission in correct perspective as recorded; as to free issue of material, reversal of CENVAT Credit on availment of capital goods amount and payment received and there being discharge of service tax, CENVAT Credit and confirmation of demand of amount equivalent to denial of composition sche .....

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..... he claim of the appellant regarding non-avilment of CENVAT Credit by reversing the amount availed also needs to be appreciated by the lower authority, a law which has been settled in various cases. In short, we find that the entire issue needs to be gone into detail by the adjudicating authority by appreciating various points raised by the appellant in reply to the show-cause notice as well as var .....

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