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TMI Blog2019 (4) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... torage racks was allowed and penalty is confirmed at 50% of the irregular credit. Briefly the facts of the present case are that the appellants are engaged in providing maintenance and repair service during the period October 2010 to July 2014. The Revenue entertained a view that appellants have availed irregular credit to the extent of Rs. 7,48,805/- (Rupees Seven Lakhs Forty Eight Thousand Eight Hundred and Five only) on various input services namely signages and and on civil construction and other services. On these allegation, a show-cause notice dated 13.04.2016 was issued demanding reversal of Rs. 7,48,805/- (Rupees Seven Lakhs Forty Eight Thousand Eight Hundred and Five only) along with interest and penalty and to appropriate Rs. 1,7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b. Greaves Cotton Ltd. Vs. CCE, Chennai - 2015 (37) S.T.R. 395 (Tri.-Chennai) c. Genpact India Vs. CST, Delhi - 2016 (41) S.T.R. 999 (Tri.-Del.) 3.1. With regard to cenvat credit on Civil Construction, the learned consultant submitted that the impugned order has proceeded with the provision of amended law w.e.f. April 2011 whereas it was clearly submitted that the services were received prior to April 2011 but the same was not considered on the ground that no evidence was produced to that effect. In this regard the appellant has submitted the certificate from the service provider to the effect that the services were completed before April 2011. He further submitted that the input services were used for repair and renovation of the prem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant in order to support his claim that the said services were prior to the amendment in April 2011 has produced the certificate from the service provider which was not there before the Commissioner (Appeals). In view of these infirmities, I am of the considered view that the impugned order needs to be set aside and the matter needs to be remanded back to the original authority with a direction to pass a De novo order after considering all the evidence which may be produced by the appellant in support of their submission. Consequently, the impugned order is set aside and the case is remanded to the original authority. Original authority shall pass an order after complying with the principles of natural justice. Appeal is accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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