2018 (9) TMI 1145

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.... Subramaniyan, AC (AR) for the Respondent ORDER The appellant is rendering sales and services of Maruti vehicles for the period under dispute i.e. July 2012 to March 2014. The appellant had reversed proportionate credit attributable to exempted service in terms of Rule 6(3A) in line with the amendment with effect from 01.04.2011. It is the case of the appellant that it was having CENVAT Cred....

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....y him. He also charged interests and penalty as per his above order. Aggrieved by the same, the appellant preferred an appeal before the Commissioner of G.S.T. & Central Excise (Appeals) at Chennai, who vide the impugned (common) Orders-in-Appeal dt. 21.08.2017 confirmed the demand raised by the Original Authority. However, the Commissioner (Appeals) set aside the penalty levied under Section 77 o....

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....2014, etc., appears to have not been properly examined in the right perspective nor is there any finding to the effect that all the documents furnished by the assessee were examined and whether they were sufficient or not. When the assessee has pleaded that even the copy of the CENVAT Register was produced, that perhaps is sufficient to examine the veracity of the assessee's claim that it did refl....