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TMI Blog2017 (7) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... ove their contention, in respect of allegation about abatement - the appellant submitted before me that the Cenvat credit availed in respect of Mandap Keeper Services & Dry Cleaner Services were reversed before issue of Show Cause Notice and such evidence was submitted to the Original Authority, which was examined - Held that: - matter remanded back to the Original Authority with direction to exam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax (Appeals), Lucknow. 2. The brief facts of the case are that the appellants were providing services such as Mandap Keeper, Dry Cleaner Transport of goods by Road . On scrutiny of their records it was noticed that they were availing abatement in respect of Mandap Keeper Services Dry Cleaner Services and also availing Cenvat credit of Service Tax paid on input services and thus violating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The ld. Commissioner (Appeals) in Para 5.1 of the impugned Order-in-Appeal dated 04/03/2011 has held that the appellant could not adduce any breakup or details of the amount of ₹ 3,76,158/- stated to have been deposited by them nor produced any evidence that the said amount relates to their outstanding Service Tax liability and therefore, he has held that demand is sustainable in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s requested to remand the matter back to the Original Authority once again for reconciliation. I, therefore, remand the matter back to the Original Authority with direction to examine all the records that were already produced and now shall be produced during re-adjudication. I also direct the appellant to produce all the evidences to establish their case along with reconciliation so as to enable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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