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TMI Blog2016 (6) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of the finished goods in the factory premises Revenue claims that the appellant could not establish receipt and utilization of the input services in their factory whereas the claim of the appellant is categorical in this regard. Ld.Consultant Shri B.N.Chattopadhyay for the appellant vehemently argued that they are in possession with all the relevant evidences by which they could establish that the input services mentioned in the respective invoices were received and utilized in or in relation to the manufacture of the final product. To ascertain the said fact, in my opinion, the matter needs to be remanded to the adjudicating authority only for the limited purpose to ascertain whether the input services were received and utilized in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fice name, later changed to their factory address which was duly endorsed by the service provider. He categorically submits that the input services mentioned in the respective invoices had been duly received and utilized in their factory, hence satisfies the definition of input service prescribed at Rule 2(l) of the CENVAT Credit Rules, 2004, therefore CENVAT Credit cannot be denied against those invoices. 4. Per contra, the ld.AR for the Revenue, on the other hand submits that the adjudicating authority besides observing that CENVAT Credit on the invoices is not admissible as the invoices were tampered, it was also observed that the appellant failed to substantiate their claim that the input services mentioned in the respective invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidences by which they could establish that the input services mentioned in the respective invoices were received and utilized in or in relation to the manufacture of the final product. To ascertain the said fact, in my opinion, the matter needs to be remanded to the adjudicating authority only for the limited purpose to ascertain whether the input services were received and utilized in or in relation to the manufacture of the final product. In the result, the impugned order is set aside to the extent mentioned above and the matter is remanded to the adjudicating authority for deciding the issue afresh in the light of the above observation. Needless to mention a reasonable opportunity of hearing be granted to the appellant. Appeal allowed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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