2018 (2) TMI 555

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....is is an appeal filed against order-in-original No. VLD-EXCUS-000-COM-0010-0011-15-16 passed by Commissioner of Central Excise, Valsad. Briefly stated the appellant, who is provider of output service, namely Telecommunication service availed Cenvat credit on Advice Transfer Debits (ATDs) during the period 2006-2007 to 2010-2011 amounting to Rs. 1,10,61,736/- and also 4,00,111/- during the period J....

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....majority of cases in the respective invoices, the service provider mentioned the PAN based registration, however the demand was confirmed. It is his contention that the confirmation of the amount of Rs. 10,82,607/- observing that the documents are not proper, therefore, untenable in law. Further, he submits that an amount of Rs. 19,12,945/- and Rs. 4,00,111/- has been wrongly held to be inadmissib....

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....cation of the records by the jurisdictional Deputy Commissioner, the Ld. Adjudicating Authority has scale down the total demand from Rs. 1.10 crores by allowing credit of Rs. 80.00 Lakhs. It is only in those cases where the appellant could not produce the relevant documents or produced improper documents and unable to justify receipt and utilization of the services, the demand of Rs. 29,95,552/- &....

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....ting to receipt and utilization of input services in providing the output services, on the basis of the documents issued by their respective service providers/ divisions, though submitted before the Ld. Commissioner, but not considered. Prima facie on going through the said chart, I find force in the contention of Ld. Chartered Accountant for the appellant. Therefore, in the interest of justice, o....