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TMI Blog2018 (2) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... llant to establish their case before the adjudicating authority - appeal allowed by way of remand. - E/10814/2016-SM - A/13831/2017 - Dated:- 13-12-2017 - Dr. D.M. Misra, Member (Judicial) For Appellant: Mr. A.N. Shah (Advocate) For Respondent: Mr. S.K. Shukla (A.R.) ORDER Per: Dr. D.M. Misra Heard both the sides. 2. This is an appeal filed against order-in-origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e before this forum. 3. Ld. Chartered Accountant, Sh. A.N. Shah for the appellant submits that even though for the Ld. Commissioner has accepted major portion of the credit as admissible, however disallowed balance amount of Cenvat credit on the basis of the report furnished by the Jurisdictional Deputy Commissioner. He submits that though they have indicated that in majority of cases in the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the adjudicating authority to reconsider the verification report on the basis of the chart now submitted by the appellant. The Ld. Chartered Accountant submits that they could justify before the adjudicating authority that the input services were duly received and utilized in providing output services. 4. Ld. AR for the Revenue, on the other hand, submits that after due verification of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TDs for certain amount of credit availed and also some ATDs do not bear the requirement as per Rule 4A of Service Tax Rules, 1944, he has confirmed the demand accordingly. Ld. Chartered Accountant for the appellant submits that a chart pointing out the discrepancy in the report of the Jurisdictional Deputy Commissioner, while scrutinizing the records of the appellant, in arriving at the conclusion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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