9911796707
TMI Blog2019 (1) TMI 1433X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT Credit wrongly availed - the impugned demand is raised on the ground that the appellant had not furnished any supporting evidence in the form of documents - Held that:- The appellant submits that they had furnished all such necessary documents as well as the reconciliation statements in this regard - the matter has to be adjudicated afresh by the adjudicating authority since he has not give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of G.S.T. Central Excise, Coimbatore. The period of dispute is from April 2009 to March 2014. 2.1 Briefly stated, the appellant is engaged in providing taxable services under the category of Information Technology Software Services , Sponsorship Services and Management or Business Consultant Services . Subsequent to the investigation by Departmental Officers and perusal of records of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al so filed thereby upholding the Order-in-Original passed by the adjudicating authority. Aggrieved by the same, the appellant has come in appeal before this forum. 3. Today when the matter came up for hearing, Ld. Consultant Shri. M. Saravanan appeared on behalf of the assessee/appellant while Ld. AC (AR) Shri. L. Nandakumar appeared on behalf of the Department/respondent. 4. During the cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant had not furnished any supporting evidence in the form of documents. However, Ld. Consultant submitted that the appellant had furnished all such necessary documents as well as the reconciliation statements in this regard. On considering the arguments advanced, I am of the view that the matter has to be adjudicated afresh by the adjudicating authority since he has not given any fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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