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TMI Blog2017 (3) TMI 1912X X X X Extracts X X X X X X X X Extracts X X X X ..... ove were not submitted - HELD THAT:- It appears that the adjudicating authority in his order has observed that noticee have not even adduced any evidence to prove the Cenvat Credit was availed on the input services utilized in manufacture of final product or providing output service. There could have been input services used in providing output services which are not at all taxable, therefore, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HON BLE MR. ASHOK K. ARYA, MEMBER (TECHNICAL) Appellant: Ms. Rinky Arora, Adv. Respondent: Sh. H.C. Saini, DR ORDER PER JUSTICE (Dr.) SATISH CHANDRA : Both the present appeals are filed against the Order-in-Original No. 43 44/2012-CE dated 19.07.2012 passed by the Commissioner of Central Excise, Jaipur. The period in dispute is November 2006 to June 2009 and August 2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iwadi. The lower authorities have denied the Cenvat Credit availed by the assessee-Appellants head office registered as an ISD and distributed to the assessee-Appellants unit on the ground that input services were used at the head office and cannot be distributed to the Bhiwadi Unit. Further, this input service credit cannot be used for discharge of Central Excise Duty. Being aggrieved, the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry documents can be produced before the lower authorities to avail the benefit of the Cenvat Credit. She also assured full cooperation with the adjudicating authority. 6. In view of the above, we set aside the impugned order and remand the matter to the adjudicating authority for de novo adjudication in the light of the above observations but by providing a reasonable opportunity to the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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