2012 (12) TMI 740

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....e the details of service provided. (ii)  The invoices mentioned at Sl. No. 7 to Sl. No. 59 in the Annexure 'A' which have the address other than the address of the appellants. (iii)  The invoices mentioned at Sl. No. 60 to Sl. No. 68 in the Annexure 'A' are related to transportation of staff by bus which was not taxable during the relevant period. 2. So far as the first issue is concerned, it is submission of ld. Counsel that the services availed were covered by invoice at page 52-57 of the appeal folder issued by different concerns. Authorities disallowed cenvat credit against such invoices on the ground that there was no supporting documents produced indicating address of service recipient and nature of service provided. But ....

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.... rightly. 7. Heard both sides and perused the record. 8. The appellant relies on various documents appearing at page 52-120 involving nearly 70 pages of appeal folder to buttress its claim of allowance of cenvat credit. Authority below ought to have tested each evidence to consider claim of the appellant. But after passing a long time from the date of show-cause notice and travelling of the matter to Tribunal it shall be an unproductive exercise if remand is made to re-examine each and every invoice and there shall be waste of time by public officer for a very small amount of disallowance of cenvat credit of Rs. 2,01,365/-. Therefore, without this order creating a precedent, the appeal is disposed by an overall assessment of the facts and....