2018 (12) TMI 659

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....sed by the Principal Commissioner of Central Excise & Service Tax, LTU, Mumbai. 2. Briefly stated the facts of the case are that the appellants are engaged in manufacture of excisable goods namely, Power Driven (PD) Pumps falling under falling under Chapter 84 of Central Excise Tariff Act, 1985 at their factory at Pimpri. They have availed CENVAT Credit in respect of duty paid on inputs, capital goods and input services used in or in relation to manufacture of excisable goods. Besides the activity of manufacturing of pumps at the said factory, they had another manufacturing units at Chinchwad, Sinnar, Vambori and Coimbatore, where they had obtained separate registration. Besides the manufacturing activity, the appellant's Pimpri unit....

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....on proceedings. He submits that they may be allowed an opportunity to produce all the relevant documents before the authorities below in support of their claim that the credit on the input services has been correctly availed by them. In support, they have placed certificates of Service Tax registration of different locations and various other documents which were not placed before the adjudicating authority. 4. Learned AR for the Revenue reiterated the findings of the learned Commissioner. He has submitted that the relevant documents in support of their claim that the input service credit had been correctly availed at their Head Office had not been produced before the authorities below. He has no objection in remanding the case back to t....