2018 (5) TMI 92

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..... rity has categorically recorded that the appellant did not produce any evidence to show the services were received in the respective units. The matter needs reconsideration by the Adjudicating Authority - appeal allowed by way of remand. - E/11262, 11797/2014 - A/10185-10186/2018 - Dated:- 10-1-2018 - Shri M V Ravindran, Hon'ble Member (Judicial) For Applicant(s): Shri Rahul Gajera, .....

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..... umbai is the marketing office for the products manufactured at Dadra, and Bharuch factories. It is the submission that cenvat credit ought not to be denied only in respect of Dadra unit. He would submit that the allegation in the show cause notice is regarding the invoices raised in the name of Head Office cenvat credit can not be availed at the factory arguing for appellants relies upon the decis .....

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..... s. Before the Tribunal also, there is lack of evidence to show that the said services on which credit availed was for specific to the same unit. 7. In the absence of any such evidence, the Bench is unable to come to conclusion. In my considered view, the matter needs reconsideration by the Adjudicating Authority. Accordingly, without expressing any opinion on the merits of the case, keeping all .....

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