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TMI Blog2023 (3) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... uantum of claim filed by the appellant. The adjudicating authority categorically made observation that the worksheets submitted by the appellant did not tally with the services tax challans, etc., issued by M/s. Kinfra. To meet the ends of justice, it is prudent to remand the matter to the adjudicating authority only for the limited purpose of verification of the documents on record and the documents that would be submitted by the appellant during the remand proceedings so as to verify the claim filed by the Appellant. It is stated by the Ld.CA that the appellant would furnish all the documents within a fortnight from the date of communication of this order - Appeal allowed by way of remand. - Service Tax Appeal No. 20151 of 2022 - Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the appellant also failed to produce the relevant documents before the learned Commissioner (Appeals). 4. Learned Chartered Accountant for the appellant submits that the relevant invoices and other supporting documents have now been received by them from M/s. Kinfra which would indicate that the service tax was paid by them during the relevant period and credit was not availed against the said service tax payment by M/s. Kinfra. He fairly submits that these documents were not placed either before the adjudicating authority or the first appellate authority in support of their case. He placed reliance on the order of this Tribunal in Final Order No.20637/2021 dated 15.7.2021 whereunder in similar circumstances the refund claim was allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity and the appellant authority, by which now they can establish that the refund amount is correctly claimed by them and admissible. Learned Authorised Representative for the Revenue vehemently argues for verification of the documents. 7. In these circumstances, to meet the ends of justice, it is prudent to remand the matter to the adjudicating authority only for the limited purpose of verification of the documents on record and the documents that would be submitted by the appellant during the remand proceedings so as to verify the claim filed by the Appellant. It is stated by the Ld.CA that the appellant would furnish all the documents within a fortnight from the date of communication of this order. Thereafter, the adjudicating authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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