2014 (5) TMI 1146

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....R Manmohan Singh (Technical Member) Shri Satish Kumar Goswami, ld. Advocate appeared on behalf of the appellant and contended that Cenvat credit of the input service amounting to Rs. 44,016/- on the basis of debit notes issued by the service provider has not been allowed by the department. On his request, I have examined the documents on record as well the order-in-original passed by the Ass....

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....hem which was being utilised for payment of service tax. Documents have not been provided by the appellant. On enquiry from the appellant about the non-supply of documents, he informed that documents were provided to the department and these were available with them. 3. Examination of record reveals that the decision taken by the adjudicating authority does not show the consideration of documen....