2018 (3) TMI 756

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..... appellant is engaged in the manufacture and sale of excisable goods.  They are availing Cenvat credit in respect of various services such as transport service, banking service, courier charges, business auxiliary service, Telecom service and advertising service etc.  The case of the department   is that appellant are engaged in the trading business also, therefore services on .....

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..... rity  rightly  dropped the demand on the basis that  appellant have not  availed the  Cenvat credit  in respect of service used in trading of goods therefore there was no reason for reversing the such order. 3. On the other hand, Shri. N.N. Prabhudesai, Ld. Superintendent (A.R.) appearing on behalf of the  Revenue  reiterates the findings of the impugned or .....

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..... the Ld. Commissioner has allowed the Revenue'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.  Accordingly, I am of the considered .....

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