2019 (4) TMI 1946

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..... s that the appellant had contravened the provisions of Rule 9 of the Cenvat Credit Rules, 2004 in not maintaining proper register/records prescribed under the statute - HELD THAT:- It is found that contradictory stand have been taken by both sides in respect of the submission of the relevant records/register, showing availment of Cenvat credit on the invoices issued by the service providers. Since .....

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..... l authority.
Shri S.K. Mohanty, Member (J) and Sanjiv Srivastava, Member (T) Shri D.B. Shroff, Advocate, for the Appellant. Shri Bidhan Chandra, Authorised Representative, for the Respondent. ORDER Brief facts of the case are that the appellant herein is engaged in providing telecommunication and other taxable services, defined under Section 65 of the Finance Act, 1994. During the course of .....

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..... ual amount of penalty under Section 78 of the Finance Act, 1994. Further, the impugned order also imposed penalty of ₹ 10,000/- under Section 77 ibid. Feeling aggrieved with the impugned order, the appellant preferred this appeal before the Tribunal. 2. Heard both sides and perused the records. 3. The basic contention of Revenue in support of confirmation of the adjudged demands .....

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..... credit on the invoices issued by the service providers. Since availment of Cenvat credit based on the invoice and maintenance of proper records are purely a question of fact, which can very well be appreciated at the original stage, we are of the view that the matter should be remanded to the original authority for proper verification of the records maintained by the appellant, showing the particu .....

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