2016 (11) TMI 771

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..... nt: Shri T.K. Sikdar, A.R. ORDER Per: Dr. D.M. Misra Heard both sides. 2. This appeal is filed against OIA No. SRP/21/VAPI/2013-14, dt.11.04.2013, passed by Commissioner (Appeals), C. Ex. & S. Tax, Vapi. 3. Briefly stated the facts of the case are engaged in the manufacture of plasticizers falling under Chapter 29 of CETA, 1985. They had availed CENVAT Credit on various input services, mainly .....

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..... s has been mentioned in the respective copy of premium receipts. He further submits that in the bank invoice, the service tax amount along with other particulars are reflected. Therefore, the confirmation of demand of CENVAT Credit on these documents is incorrect. 5. Per contra, the learned Authorized Representative for the Revenue submits that the premium paid towards insurance was scribbled on .....

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..... the circumstances, it is prudent to remand the matter to the Adjudicating authority to ascertain the correctness of these documents and entries made therein with other corroborative evidences that would be produced by the Appellant during the course of proceedings, while determining the eligibility of CENVAT Credit on such input services. All issues are kept open. Needless to mention that a reason .....

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