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TMI Blog2019 (10) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... e - To resolve the issue, it is appropriate to remand the matter to the Adjudicating authority with the specific direction to consider the documents that were produced earlier and also the documents that would be produced during the course of de-novo proceedings including the Chartered Accountant s certificate that have been produced to ascertain the admissibility of the CENVAT Credit. Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... insurance service, engineering and design service, annual maintenance contract service, repairs and maintenance service, testing and analysis service, consultancy service, clearing and forwarding service etc during the period 2008-09 to 2001-12. Since they failed to produce the relevant documents in support of availing of CENVAT Credit, a show cause notice was issued to them proposing for recover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e wrongly concluded that the documents were not produced and rejected the CENVAT Credit availed by them on valid documents. In support of her submission that the documents were produced during the course of Audit, she refers to the communication with the Department enclosed with the appeal memorandum. She submits that the CENVAT Credit has been availed during the relevant period on the basis of va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y recorded a finding otherwise. To resolve the issue, it is appropriate to remand the matter to the Adjudicating authority with the specific direction to consider the documents that were produced earlier and also the documents that would be produced during the course of de-novo proceedings including the Chartered Accountant s certificate that have been produced to ascertain the admissibility of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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