2018 (3) TMI 756

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... venue’s appeal on the ground that no documentary evidence have been produced by the appellant to justify their claim of non availement of credit. In my view in this situation, Ld. Commissioner should have called for documentary evidence or remanded the matter to the adjudicating authority for verification. Matter needs to be re-considered as regard the claim of the appellant that they have no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... manufactured goods as well as trading goods. Therefore, Cenvat credit attributed to trading activity is not admissible. The adjudicating authority dropped the demand however in the Revenue s appeal before the Commissioner (Appeals), Ld. Commissioner(Appeals) allowed the Revenue s appeal on the basis that no documentary evidence was produced in respect of claim of the respondent that they h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent of credit on the input service used in the trading activity therefore order is just and proper which does not require any interference. 4. On careful consideration of submissions made by both sides and perusal of records I find that appellant strongly claimed that they have not availed Cenvat credit in respect of services used for trading on the basis that they are maintaining separat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X