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TMI Blog2018 (4) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... s per ledger for the period 2012-13 and 2013-14 along with copy of documents - the Lower Authorities have not properly appreciated the above documents and submission made by the appellant as far as admissibility of Cenvat credit is concerned - matter is remanded to Original Adjudicating Authority to re-adjudicate the case - appeal allowed by way of remand. - E/70583/2017-EX[SM] - 70764/2018 - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,925/- and in October, 2013 availed excess credit of ₹ 5,92,110/-). On communication of Audit objection by Range Officer, the appellant submitted that they availed Cenvat credit on Invoices of input services (credit on GTA input other input services). They submitted copy of Bills, Challans on the basis of which Cenvat credit of services was availed during the above said period. They have s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailed before the Lower Authority, but without taking any cognizance of documentary evidence submitted, the appeal has been dismissed which is against law. He also submitted that the demand for the period March, 2013 is time barred, therefore prayed to allow the appeal. 3. The learned A.R. for Revenue have supported the impugned order. 4. Heard the both sides and perused the records. 5. H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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