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TMI Blog2019 (4) TMI 1919X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal memorandum, the appellant has specifically urged that the accounts/records submitted by the appellant during the course of adjudication proceedings were not properly considered by the authorities below. The issue involved in the present case relates to ascertainment of arithmetical accuracy in respect of availment of Cenvat credit, which in my considered opinion, had not been properly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the officers of service tax department observed that for the period 2010-11 to 2014-15, the appellant had shown availment of Cenvat credit particulars at higher side, than the amount shown in the Cenvat register maintained for the said period. Accordingly, the audit wing observed that the appellant had availed excess Cenvat credit of ₹ 20,97,808/-. Further, it was also observed that in the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 018 has upheld the original order and dismissed the appeal filed by the appellant. Feeling aggrieved with the impugned order, the appellant has preferred this appeal before the Tribunal. 2. The learned Advocate appearing for the appellant submitted that both the authorities below have not considered the records maintained by the appellant for arriving at the conclusion that the disputed Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case relates to ascertainment of arithmetical accuracy in respect of availment of Cenvat credit, which in my considered opinion, had not been properly addressed by the authorities below. Thus, I am of the view that the matter should be examined afresh by the original authority. 6. In view of above, the impugned order is set aside and the appeal is allowed by way of remand to the origin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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