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TMI Blog2017 (8) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... han enumerated under Rules 6(5) of Cenvat Credit Rules, 2004 or capital goods. In the absence of that evidence, the Revenue cannot alleged at this stage that the Ld. Adjudicating Authority has not verified the records - Revenue has not come with any evidence on record contrary to the verification conducted by the Ld. Adjudicating Authority - appeal dismissed - decided against Revenue. - Appeal No. ST/57634/2013 - Final Order No. 61448/2017 - Dated:- 24-7-2017 - Mr. Ashok Jindal, Member ( Judicial ) And Mr. Devender Singh, Member ( Technical ) Sh. Atul Handa, AR for the Appellant Sh. B.L. Narasimhan, Advocate for the Respondent ORDER Per : Ashok Jindal The Revenue is in appeal against the impugned order. 2. The br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respondent before the Ld. Adjudicating Authority but there is no whisper in the impugned order with regard to the consideration of the certificate issued by the Chartered Accountant. Therefore, the impugned order is to be set aside. 4. On the other hand Ld. Counsel for the respondent opposed the contention of the Ld. AR and submits that no instance has been brought on record by the Revenue that the Ld. Adjudicating Authority has not the verified the record. Merely, he has not sought the verification report from the Range Officers, therefore, it has been alleged that it has not been verified. In fact, before the Ld. Adjudicating Authority, the respondent has placed the Chartered Accountant certificate and relevant records for a sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng services, he has extracted the chart and allowed 20% of the Cenvat Credit availed on those services after verification of the said facts, the impugned order has been passed, therefore, we do not find any infirmity in the impugned order and the Revenue has filed the appeal merely on the ground that Ld. Adjudicating Authority should have called for verification report from the lower authorities and after obtaining report from the lower authority, he should have passed the order. In fact Revenue has not come with any evidence on record contrary to the verification conducted by the Ld. Adjudicating Authority. 7. In that circumstances, we do not find any infirmity in the impugned order, the same is upheld. Accordingly, the appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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