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TMI Blog2018 (9) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... g hotel accommodation, the bills produced by the appellant indicate that one Prashant Reddy was accommodated in a Bangalore based hotel for four days, and the ld. Counsel submits that it was in connection with the business of the company which could have established in having given the chance to the appellant to substantiate the same before the adjudicating authority. The matter is remanded back to the adjudicating authority for fresh adjudication in terms of above observations - Matter remanded. - ST/86323 to 86331 & 86335 to 86337/2018 - A/87347-87358/2018 - Dated:- 19-9-2018 - Dr. Suvendu Kumar Pati, Member (Judicial) For the Appellant : Shri Parth Shah, CA For the Respondent : Shri M.P. Damle, AC (AR) ORDER Deni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 2(l) of the Cenvat Credit Rules 2004 and have not gone into consumption for provision of output services. ii) That the input services have no nexus or any relation with the output services, in terms of Rule 2(l) of the Cenvat Credit Rules, 2004. iii) That the payments to vendors are not made within the period of three months from the date of invoices as per Rule 4 (Sub-Rule 7) in Cenvat Credit Rules 2004. iv) That the address of the service receiver not mentioned on the invoices. 5. What is found from the record and from the order passed from the Commissioner (Appeals) is that the submissions of the appellant before him that entire services have been exported for which nexus between input and output service are not required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the business of the company which could have established in having given the chance to the appellant to substantiate the same before the adjudicating authority. The Appellate Tribunal can give direction for fresh adjudication or decision by the authority who passed such decision/ order after taking additional evidence [Section 35C(1)] and Rule 23 enables this Appellate Tribunal to direct parties to produce documents before it for purpose of assessment or grant permission to parties to adduce evidence before it. However, considering the fact that impugned order categorically held to be inadmissible and the same admissibility requires thorough scrutinisation of documents whereby the appellant would get an opportunity to be heard and subst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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