2017 (12) TMI 1487

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..... documents could not be produced before Audit Officer but during the adjudication, they contended that such original invoices are available with them and they should be given an opportunity to produce the same. The said plea of the appellant does not stand considered by the authorities below - matter remanded to the Original Adjudicating Authority for examination of the documents to be produced by .....

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..... being in the name of Head Office, learned advocate explains that the service tax in question stands paid by the Head Office in respect of GTA services, on Reverse Charge Basis. That is the reason for the Invoices/Challans being in the name of the Head Office. He submits that in any case, the said ground cannot be adopted for denial of credit. In support of the above, he refers to number of cases l .....

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..... tunity to produce the same. The said plea of the appellant does not stand considered by the authorities below. As such, the appellant s contention is that though the said ground cannot be adopted for the denial of the credit in the absence of any doubt about the duty paid character of the inputs and their receipt and utilization in the appellant s factory but still if given chance, they would prod .....

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