2018 (5) TMI 1124

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.... Dr. J. Harish, Dy. Commissioner(AR)- For the Respondent Order Per : S.S GARG The present appeal is directed against the order dt. 15/03/2017 passed by the Commissioner(Appeals). 2.  Briefly the facts of the present case are that the appellant is engaged in providing lnformation Technology Software Services (ITSS) and is a 100% EOU registered with STPI and a unit in SEZ for exp....

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....d upheld the OIO to this extent. Hence the present appeal. 3.  Heard both sides and perused records. 4. Learned consultant for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the factual position, He further submitted that Assistant Commissioner has rejected the claim primarily holding that the differ....

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.... 489 (SC)] • CC Vs. Toyo Engineering lndia Ltd. [2006(201) ELT 513 (SC)] 5.  He further submitted that the impugned order was passed on short debit of CENVAT credit in ST3 but the Commissioner(Appeals) has misunderstood the fact and issued an order which is for short-payment of taxes. He further submitted that the appellant has debited the CENVAT credit ledger by an amount of ....

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....has lnadvertently short-debited in ST3 return to the extent of Rs. 27,64,742/- which the appellant has stated that they have rectified the defect but the documents were not produced before the authorities to justify the claim. In view of these facts, I am of the considered opinion that this case needs to be remanded back to the original authority and I remand the same to the original authority wit....