9911796707
TMI Blog2018 (5) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... ds of ineligible credit raised in the show-cause noticed is based upon the returns filed by the appellant - appellant should be given an opportunity to justify that they are eligible to avail CENVAT credit of 1,67,376/- and 1,92,614/- based upon various records maintained by them. Since this needs factual verification, the matters are remanded back to the adjudicating authority to reconsider the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to a conclusion that CENVAT credit availed by the appellant is ineligible accordingly show-cause notices were issue. The adjudicating authority confirmed the demands raised in the show- cause notice along with interest and imposed penalties. A show-cause notice was also issue for delayed od duty, interest thereof and penalties. Appellant, before the 1st Appellant Authority, contested the order-i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that they have availed CENVAT credit on original documents. He relies upon the recent decision of the Tribunal in the case of commissioner of Service Tax Mumbai-I Vs Kaycee Finance Service Ltd[2016(7)TMI 156-CESTAT Mum]. 6. Learned D.R. on the other hand submits that CENVAT credit has been availed on photocopy of the invoices and his issue is now settled by the Tribunal in various decisions and v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 1,92,614/- based upon various records maintained by them. Since this needs factual verification, the matters are remanded back to the adjudicating authority to reconsider the issue afresh as per the ratio settled by the Tribunal in the case of Kaycee Finance Services Ltd. 8. In view of the foregoing, appeals to the extent contested before the Tribunal are disposed of by the way of remands ..... X X X X Extracts X X X X X X X X Extracts X X X X
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