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TMI Blog2018 (1) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority to take into account various documentary evidences which the appellant have furnished including ledgers and returns to support their claim that the entries can be easily correlated for respective divisions - appeal allowed by way of remand. - ST/1986/2012 - A/62106/2017-CU[DB] - Dated:- 2-11-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s using inputs on which credit is taken by them in providing service within as well as beyond the free warranty period. A number of inputs are utilized for providing free service during the warranty period to the customers. The appellant is providing the following three services types of services: (i) Services for sale/Trading of consumer durable; (ii) Services of repair and maintenance d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Notification No.10/2008-CE (NT) dated 1.3.2008 of the value of the exempted services upto 06.07.09 and an amount equal to six percent in terms of Notification No.16/2009-CE (NT) dated 07.02.09 of the value of the exempted services from 07.07.09. 3. A show cause notice was issued which was adjudicated, resulting in confirmation of demand of ₹ 1,46,01,332/- along with interest and imposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as exempted service to confirm the demand and the documentation submitted by them have not been examined properly by the adjudicating authority showing the details of Cenvat credit taken by the two divisions. In this regard, he invited the attention to entries page 101 and 105 of the paper book. 6. After going through the order of the Commissioner, we find that there is substance in the conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documentary evidences which the appellant have furnished including ledgers and returns to support their claim that the entries can be easily correlated for respective divisions. Needless to say that the adjudicating authority will give them a fair opportunity of personal hearing to defend their case. The adjudicating authority will also ensure that the detailed findings are given on documentary ev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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