2019 (1) TMI 375

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....vat credit of input services wrongly on the basis of invoice/bills not in the name of M/s. L & T, Jaipur. Rather those were in the name of M/s. L & T, Delhi. Therefore, vide show cause notice No. 2436 dated 12.10.2010, the Department demanded the irregularly availed and utilised cenvat credit amounting to Rs. 46,40,390/- for the aforesaid period along with the interest at the appropriate rate and the proportionate penalties. Demand was confirmed by the order of Jt. Commissioner No. 05 of dated 11.01.2012. Being aggrieved, the appeal was preferred before Commissioner (Appeals) who vide order No. 461 dated 11.11.2016 allowed the appeal by way of remand to the original adjudicating authority directing the appellant to submit all the original d....

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....nvoices may also be directed to be considered by the Commissioner (Appeals). Appeal is prayed to be allowed by way of remand. 5. While rebutting these arguments, the order under challenge has been justified submitting that the Commissioner (Appeals) has already considered the documents in the form of invoices as were submitted by the appellant before him and it is after verifying 22 original invoices that the cenvat credit of Rs. 9,92,754/- has been allowed. It is submitted that photocopies of the documents cannot be looked into as per the statute. Otherwise also were never provided. Appeal is prayed to be dismissed. 6. After hearing both the parties, it is observed that there is no dispute regarding the receipt of duty paid inputs covere....