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TMI Blog2020 (4) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... n. The matter is remanded to the adjudicating authority to re-compute the demand after hearing the appellant within three months from the receipt of the order. - Excise Appeal No. 51234 of 2019 - Final Order No. 51622/2019 - Dated:- 5-12-2019 - HON BLE MR. BIJAY KUMAR, MEMBER (TECHNICAL) Appearance Shri Nand Kishore Kothari, CA - for the appellant Shri P. Juneja, DR - for the respondent Bijay Kumar : It is a second round of litigation before this Tribunal. In the first round of litigation, the Tribunal has directed the adjudicating authority for decision of following two issues : (i) Liability of the appellant to pay Central Excise duty on delivery charges of the liquid gas; (ii) Correctness of denial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2(l) of CCR: Sr.No. Category of services 1. Catering-facility management 2. Travelling 3. Construction services 4. Insurance 5. Corporate services-Travel Management 5.21 Accordingly, the Cenvat credit of aforesaid services is not admissible to the party and the details of the same as provided by the party during the course of personal hearing are as under: Sr.No. Category of services Cenvat credit invol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 122,934 5. Corporate services-Travel Management 353,750 4,445 Total 1,88,451 2.1 Further learned Chartered Accountant also submitted that in case these five services, the reversal of Cenvat credit has been done on the proportionate basis and the same is required to be given effect for above services. The reversal of cenvat credit has been on proportionate basis and the same is required to be considered while confirming the demand in respect of above five services. 3. The learned Departmental Representative, however, submitted that the appellant has not provided ent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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