9911796707
TMI Blog2018 (2) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... ase is telecommunication service - the appellant availed credit based on large number of duty paid documents. They did submit details in a consolidated summary. It is open to the Jurisdictional Authorities to verify each one of the document. No useful purpose will be served by remanding the matter again as the dispute relates to period which is 14 years before - appeal allowed by way of remand. - Service Tax Appeal No. 50855 of 2014 - Final Order No. 50655/2018 - Dated:- 16-2-2018 - Hon ble Shri Justice Dr. Satish Chandra, President And Hon ble Shri B. Ravichandran, Member ( Technical ) Shri Chandan Kumar, Advocate - for the appellant Shri Sanjay Jain, Authorized Representative (DR) for the respondent ORDER Per. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring, has submitted copies of unit wise bill wise details of the Cenvat Credit availed during 01/04/2004 to 30/09/2004 also summary for the amount of ₹ 62,61,059/-. On going through the details, I find that they have not mentioned the value of taxable services received by them. Further, I notice that in most of the cases they have not mentioned the ST Registration, address and description of the taxable services of the Input service provider. Details submitted by the Noticee reveals that they have taken input service credit on vehicle hiring, semi skilled account personnel, Xerox machine charges, AMC for Xerox machine, AC Plant maintenance, security services, AMC for fax machine, maintenance of machines and computers, electrical work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re initiated to deny the credit only on the ground that they have not filed proper ST-3 return for the relevant period. However, in the impugned order various other reasons were quoted for denial of the credit. It is not correct to state that the appellant did not provide records and supporting evidence for claiming the said input service credits. 3. The learned Counsel also submitted a detailed chart containing the nature of services with details of such service provider to support his claim. It is submitted that the impugned order apart from traveling beyond the scope of the show cause notice also recorded summary findings without considering the evidences submitted by the appellant. The appellant is a Government of India Undertaking p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... auditor charges etc. will show that these are with reference to business of the appellant and provision of taxable output service which in the present case is telecommunication service. We find that the appellant availed credit based on large number of duty paid documents. They did submit details in a consolidated summary. It is open to the Jurisdictional Authorities to verify each one of the document. Instead, we notice that a summary denial of credits has been resorted to in the present proceedings. Apart from the present proceedings going beyond the scope of the allegations made in the show cause notice, we note that this is a second round of litigation before us. We note no useful purpose will be served by remanding the matter again as ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
