2018 (5) TMI 922

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....t. Mr Guna Ranjan, A.R. for the Respondent. [Order per: M.V. RAVINDRAN.] These two appeals are directed against order-in-appeal Nos. 59/2012 and 62/2012dated 20/11/2012 2. Heard both sides and perused the records. 3. On perusal of records it transpires that the issue is regarding denial of CENVAT credit on the input services for which both the lower authorities have recorded that du....

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....e 1^st appellant authority after following the due process of law and considering the documents which were produced by the appellant before him, reduced the amounts confirmed to Rs. 1,67,376/- in Appeal No St/25454/2013 and to Rs. 1,92,614/- in appeal No. ST/25456/2013. 5. Learned counsel submits that the documents on which CENVAT credit was availed were handed over to their counsel, but unfort....

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....n the Bench held that CENVAT credit can not be availed on the photocopy of the documents. 7. On a careful consideration of the submissions made, it is seen from the records that the demands of ineligible credit raised in the show-cause noticed is based upon the returns filed by the appellant. If appellant is able to justify that these input services are recorded in their accounts when they were....