2018 (9) TMI 1116

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..... dent ORDER Brief facts are that the appellants were engaged in manufacture of Crushing Machines and Screening Machines, were availing the facility of Cenvat Credit of service tax paid on various input services. On verification of records, it was noticed that they have availed credit to the tune of Rs. 58,003/- wrongly on canteen services and service tax paid on rental at Pune and Delhi offices .....

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..... ave confirmed the demand and imposed penalties, observing that the appellant has not furnished documents to show that the credit was reversed before utilization during the period of availment. The appellant had produced documents to show that the credit was reversed before utilization and had sufficient credit balance at the time of reversal. This was not accepted by the authorities below. She ple .....

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..... vant documents. The impugned order is set aside and the matter is remanded to the adjudicating authority who shall give an opportunity to the appellant to furnish necessary documents and consider the issue afresh on the basis of the documents as well as the applicability of the decision of the Hon'ble jurisdictional High Court in the case of Commissioner of C. Ex., Madurai Vs. Strategic Engineerin .....

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