9911796707
TMI Blog2019 (9) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant failed to produce any evidence to substantiate its claim whereas the learned chartered account submitted that all the evidence were submitted but both the authorities below failed to look into the same. Be that as it may, without going into the merits of the matter, the case is remitted back to the original authority for the period 2014-15 also for de novo adjudication after follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... During the course of audit, it was observed that they had availed Cenvat credit in respect of General Insurance Services, Repair Maintenance of vehicles and service Tax paid on expenses of staff welfare during the period 2010-11 to 2013 -14 and 2014-15 whereas these input services have no nexus with output services provided by the Appellant. Accordingly two show cause notices dated 14.10.2015 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fic finding except stating against each head that there is no direct nexus. According to him the impugned order is not a speaking one and prayed for remand of the matter back to the original authority. He further submitted that the learned commissioner erred in holding that the appellant failed to submit any evidence in support of their claim as all the relevant documents/evidences were produced b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original authority for the period 2014-15 also for de novo adjudication after following the principle of natural justice and after taking into consideration the documents produced by the Appellant before it. The Appellants are also directed to produce all the relevant documents/evidences in support of its claim, before the adjudicating authority in order to enable the said authority to pass a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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