Appeals remanded for further consideration to allow substantiation of CENVAT credit claim.

The appeals were disposed of by remanding the issues to the adjudicating authority for further consideration in light of the Tribunal's decision, allowing the appellant an opportunity to substantiate their claim for CENVAT credit.

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Issues:
Denial of CENVAT credit on input services due to lack of duty paying documents.

Analysis:
The appeals were filed against order-in-appeal Nos. 59/2012 and 62/2012 dated 20/11/2012. The issue revolved around the denial of CENVAT credit on input services as the duty paying documents were not produced. The lower authorities had identified that CENVAT credit was availed on various input services during April 2009 to March 2010. Subsequently, show-cause notices were issued, and penalties were imposed. The appellant contested the demands related to CENVAT credit before the 1st Appellate Authority, leading to a reduction in the confirmed amounts. The appellant claimed that the documents supporting the CENVAT credit were with their counsel who had passed away, hindering their retrieval. The appellant argued that the credit was recorded in their books of accounts and could be justified if verified. The Departmental Representative contended that CENVAT credit was taken based on photocopies of invoices, which was not permissible as per precedents like CCE Surat Vs Survoday Blending (P) Ltd. The Tribunal, after considering the submissions, noted that if the appellant could demonstrate that the input services were recorded in their accounts when received, they should be given an opportunity to justify the eligibility for CENVAT credit. Therefore, the matters were remanded back to the adjudicating authority for factual verification and reconsideration based on the Tribunal's decision in the case of Kaycee Finance Services Ltd.

In conclusion, the appeals were disposed of by remanding the issues to the adjudicating authority for further consideration in light of the Tribunal's decision, allowing the appellant an opportunity to substantiate their claim for CENVAT credit.

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