9911796707
TMI Blog2024 (5) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority, instead of considering the same, he sent the invoices to the jurisdictional Division Office for verification and disallowed the credit relying on the verification report of the Divisional Office. The Commissioner (Appeals) ought to have remanded the matter in entirety and should not have bifurcated the amount when according to the appellant it is on the same footing. Learned counsel for the appellant has prayed that the dispute in the present appeal relating to the amount of Rs.10,02,461/-should also be remanded to the Adjudicating Authority to be considered de novo in the light of the documents specially the invoices to be placed on the record. The proper course would be to remand the matter in respect of the present issue to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the cenvat credit on Input Service Distributor (ISD) invoices, held that the appellant had not produced Input Service Tax invoices under which their ISD i.e. Head Office situated at Mumbai had received input services, credit of which was distributed by it as ISD. On appeal, the matter was partly remanded in respect of cenvat credit amounting to Rs.84,42,578/-, however, upheld the demand for the remaining amount of cenvat credit of Rs.10,02,461/-. Being aggrieved, the appellant has filed the present appeal. 3. Heard and perused the records. 4. Learned counsel for the appellant referring to para-12 of the impugned order submitted that the Commissioner (Appeals) ought to verify the invoices available with him instead of sending for verifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Office. In such circumstances, I feel that the Commissioner (Appeals) ought to have remanded the matter in entirety and should not have bifurcated the amount when according to the appellant it is on the same footing. Learned counsel for the appellant has prayed that the dispute in the present appeal relating to the amount of Rs.10,02,461/-should also be remanded to the Adjudicating Authority to be considered de novo in the light of the documents specially the invoices to be placed on the record. 6. Learned Authorised Representative has no objection for the matter being remanded. Hence, I am of the view that the proper course would be to remand the matter in respect of the present issue to the Adjudicating Authority to be considered on merit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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