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TMI Blog2018 (12) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... at the places where they have availed the credit on various input services used in or in relation to manufacture of goods taking into consideration the principles of law - appeal allowed by way of remand. - Appeal No. E/86769/15, E/86577/15 & ST/86768/15 - A/87876-87878/2018 - Dated:- 26-10-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) And MR. C.J. MATHEW, MEMBER (TECHNICAL) Shri E.P. Bharucha, Sr. Advocate with Shri Arzan Bulsara, Advocate and Shri M.P. Joshi, Advocate for Appellant Shri M. Suresh, Dy. Commissioner (AR) for Respondent ORDER Per: Dr. D.M. Misra These appeals are filed by the appellants as well as Revenue against Orders-in-Original No. 09/PR. COMMR(WLH)/LTU-M/CEX/2015 dated 4.6.2015 passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y w.e.f. 4.9.2008. Alleging that the appellant had incorrectly availed CENVAT Credit of Service Tax paid on various input services in relation to services provided at their other factory and branch offices, show cause-cum-demand notice was issued for recovery of the Service Tax credit wrongly availed during the period Sept, 2004 to March, 2009. On adjudication, the demands were confirmed with interest and penalty. Hence, the present appeal. 3. Learned Sr. Advocate Shri E.P. Bharucha for the appellants submits that all the relevant documents relating to the credit availed on various input services at their factory along with supporting evidences have not been placed before the learned Commissioner during the course of adjudication proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority they could not produce the relevant evidences in support of their claim that the credit has been availed at their head office wherefrom centralized billing was undertaken even though services were rendered from various other locations. The Revenue, on the other hand, submitted that since each location has separate registration with the Department, therefore, credit cannot be availed at their head office only. 7. To resolve the issue, in our opinion, it is prudent to remand the matter back to the adjudicating authority to re-assess the evidences in the light of the claim of the appellant that they had a centralized billing/ accounting system at the places where they have availed the credit on various input services used in o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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