2015 (10) TMI 1345

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....A Roy, Supdt. (AR) ORDER Per: D M Misra: This is an appeal filed against Order-in-Original No 30/Commr./Bol/2009 dated-January 14, 2009. 2. Briefly stated the facts of the case are that the appellants are registered with the Central Excise Department for manufacture of Carbon Black falling under Chapter 28 of CETA, 1985. The applicant during the relevant period i.e. in January, 2007 ha....

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....e requirements as mentioned under Rule 4(a)(2)of Service Tax Rules, 1994. He has submitted that since all the name, address and registration No. of the persons who had provided the services could not be incorporated in the input invoices issued by the registered office, the same were enclosed in the form of a statement as annexures to the said invoices. The Ld. Adjudicating authority, however, den....

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....luminous and not readily available with them. He submits that they can produce the requisite evidences as may be necessary by the adjudicating authority. He pleads that the matter may be remanded to the adjudicating authority to consider the evidences afresh. 4. Ld. A.R. for the Revenue reiterated the findings of the Ld. Commissioner. He has submitted that for want of evidences, the Ld. Adjudic....

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....supporting documents, only consolidated statements were furnished whereas they are in a position to submit invoices issued by the respective service providers in favour of the registered office. In view of the categorical claim of the appellant, in the interest of justice, we are of the view that the matter be remanded to the adjudicating authority for examination of the supporting documents so as....