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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 ..... - 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 of Cenavt credit availed on ISD invoices. The Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abstract of services, I find that the credit availed on insurance service pertains to general insurance, Catering-Facility, management pertains to outdoor catering. As regards to the services of Travelling and Corporate services-Travel Management the party has failed to provide information/documents regarding such services from which it can be further ascertained their nature and consequent eligib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orate services-Travel Management 353750 Total 18,28,990/- 2. The learned Chartered Accountant has submitted the break up as per their own calculation based on the documents provided in soft form before the learned adjudicating authority. As per his contention that total demand in respect of five services as indicated above should be restricted to Rs. 1,88,415/- in respect of five servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Departmental Representative, however, submitted that the appellant has not provided entire break up before the adjudicating authority and it is also not coming forth as to how the quantification is correct in the submission that have been made, in respect of five service for the Cenvat credit involved. This can be decided only by remanding the matter back to the adjudicating authority. 4. Afte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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