2018 (3) TMI 1052

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....rvice (Canteen Service), Employee s Transportation Service, Epoxy Flooring Service, Travel Agent Service, Hotel Charges, Maintenance & Repair Service etc. during the period April 2010 to June 2013. Two SCNs were issued for recovery of the total credit of Rs. 44,27,684/-. On adjudication, the adjudicating authority has allowed credit of Rs. 17,58,214 and rejected the balance amount. Aggrieved by the said order, they filed appeal before the Ld. Commissioner (Appeals), who has allowed credit of Rs. 63,714 and for scrutiny of credit of Rs. 14,21,177/- on construction service remanded to the Adjudicating Authority and rejected the balance amount of Rs. 11,84,580/-. Hence, the present appeal. 3. Ld. Advocate Sh. S. Narayanan for the appellant ....

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....s. 2,53,167/- availed by them on Construction Service which were used by them in repair and maintenance of their factory, plant and machinery during the period 2010-2011, hence eligible to credit. Further, he has submitted that there was an amount of Rs. 2,53,452/- availed as a credit on input service which could not be explained by them properly before the authority below as they were not possessing sufficient evidences to establish the nature of the services received and utilized, hence the credit was denied by the authorities below. He submits that they may be allowed to produce evidences before the adjudicating authority in this regard, and accordingly he prays that this issue also may be remanded to the adjudicating authority. 4. Ld....