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2008 (5) TMI 157

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..... me of the invoices were mis-placed, is accepted – delay in production of copies of relevant documents is condoned - matter is remanded back to the Original Authority to permit the appellants to produce all the documents once more - ST/276/2006 - 625/2008 - Dated:- 23-5-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri R. Krishna Iyer, C.A., for the Appellant. S .....

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..... all the documentary evidence seeking for input credit and has given his reasons for non-production before the appropriate authority and prays for condoning the same. He submits that there was shift of the appellant's office to new premises and during this transit some of the invoices were mis-placed and not traceable immediately. They have now obtained copies and produced the same before the Trib .....

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..... roduction is condoned. The matter is remanded back to the Original Authority to permit the appellants to produce all the documents once more and satisfy the authority with regard to their plea of input credit for the relevant period and also to the fact that they are not liable to pay Service Tax for the said period including penalty and interest. The matter should be re-adjudicated within a perio .....

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