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TMI Blog2019 (4) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... early defied the contention available in Order-in-Original and Order-in-Appeal that nonproduction of documents concerning purpose of travel as official was beyond the reach of the appellant. Thus, it is a fit case which is required to be remanded to the adjudicating authority for examination of documents concerning eligibility of appellant to avail CENVAT credit on Air Travel Agent Services - appeal allowed by way of remand. - APPEAL NO. ST/87248/2018 - A/85563/2019 - Dated:- 26-3-2019 - DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Prasad Paranjape, Advocate for Appellant Shri Dilip Sinde, Assistant Commissioner (AR) for Respondent ORDER Denial of CENVAT credit on Air Travel Agent Services to the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tput service. The Commissioner (Appeals) and adjudicating authority both had rejected the appellant s claim on the ground that it failed to submit any substantial documentary evidence to establish that Air Travel Agent Service was utilised by the appellant for official purpose in order to provide output services. To a query made by this Tribunal, appellant had submitted proof in the form of email communication and intimation given to Air Travel Agents as to establish the co-relation between such input and output services and prayed to set aside the order of the Commissioner (Appeals). He placed his reliance also on case laws reported in 2018-TIOL-2585-CESTAT-MUM, 2017 (4) GSTL 10 (Tri.-Hyd), 2016-TIOL-2392-CESTAT-MUM and 2016 (44) STR 129 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ysis training programmes respectively. This being so, I fail to understand why the appellant failed to produce those documents before the adjudicating authority or Commissioner (Appeals) when they could preserve the same systematically till date for production of the same before this Tribunal? However, examination of each and every documents concerning eligibility of CENVAT credit on Air Travel Agent Services cannot be done here, since the same would mount to mini adjudication but such sample examination made personally by me clearly defied the contention available in Order-in-Original and Order-in-Appeal that nonproduction of documents concerning purpose of travel as official was beyond the reach of the appellant. I am therefore of the con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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