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TMI Blog2017 (10) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... availing CENVAT credit, income statement to prove that remittances were made to the contactor directly, service tax payment of challans of sub-contractor, agreement between appellant and contractors, etc. for the first time before the Tribunal - if these documents would have been produced before the lower authorities they would have come to a conclusion depending upon the documents - matter on re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -17-Hyd-III-Adjn.(CE) Dated 19th August 2016. Heard both sides and perused the records. 2. On perusal of the records it transpires that the issue is regarding confirmation of the demand of ineligible CENVAT credit to the appellant. On perusal of records it transpires that the adjudicating authority has disallowed the CENVAT credit availed by the appellant on the invoices of sub-contract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the records that the appellant has produced various documents regarding declaration from the contractor for not availing CENVAT credit, income statement to prove that remittances were made to the contactor directly, service tax payment of challans of sub-contractor, agreement between appellant and contractors, etc. for the first time before the Tribunal. In my view if these documents would hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /duty liability and there is no dispute as to the fact that the said services are rendered to the recipient, denial of CENVAT credit on the ground that the provider need not have paid the tax has been settled in favour of the appellant herein by the following decisions: 1) Kesarwani Zarda Bhandar Vs CCE Thane-1 [2016-TIOL-1348-CESTAT-Mum] 2) Bajaj Allianz General Insurance Co Ltd Vs CCE Pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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