2008 (9) TMI 294

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..... ly technical in nature without looking into the fact that the respondent had not even produced the 67 bills on the basis of which the credit has been taken and this fact has not been denied by the respondent - In respect of 14 bills, it is his contention that the credit was taken only after payment is made, which fact needs verification by the Commissioner (Appeals). Since the Commissioner (Appeal .....

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..... rvice tax credit for Rs. 1,99,997 out of which they utilized an amount of Rs. 1,21,117 based on 128 bills/invoices. However, it was noticed that the ST3 returns were filed without showing the bill numbers on the basis of which the credit was taken and this information was submitted by them on 27-2-2004 where also they produced only 61 bills. It is revenue's allegation that even these returns did n .....

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..... respondent filed an appeal against this Order with the Commissioner (Appeals), who after hearing them allowed the entire credit, holding that there is only technical lapse in taking the credit which cannot result in denial of substantial benefit of credit and accordingly set aside the entire Order. 2. The revenue in its appeal has contended that the respondent have taken credit in respect of .....

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..... of the respondent submitted that in respect of 67 bills they have utilized credit amounting to Rs. 39,391 only and the balance of Rs. 38,996 has still not been utilized. As regards 14 bills which was submitted, it is their contention that the credit was taken only after the payment was made and not before that. 4. I have considered the submissions. I find that the Commissioner (Appeals) has si .....

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..... r are available with them. He shall also to look into the claim of the appellants as to whether the credit in respect of 14 bills was taken prior to the payment or after and then pass a reasoned Order dealing with all the issue raised by the revenue. 5. The Commissioner (Appeals)'s Order is set aside. The revenue's appeal is allowed by way of remand. All issues are kept open. - - TaxTMI - T .....

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