2019 (1) TMI 1423

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....onsultant for the Appellant Shri. B. Balamurugan, AC (AR) for the Respondent ORDER In this appeal, the assessee has challenged the denial of CENVAT Credit to the extent of Rs. 68,879/-. 2. Today when the matter came up for hearing Ld. Consultant Shri. N. K. Bharath Kumar appeared for the assessee while Ld. AC (AR) Shri. B. Balamurugan appeared for the Revenue. 3. Ld. Consultant subm....

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.... remand proceedings had filed only the list of invoices and not the actual invoices. He therefore requested for upholding of the impugned Order. 5. I have considered the rival contentions and also perused the materials placed on record. 6. I find that in the statement of facts, against the total amount of CENVAT Credit denied of Rs. 1,75,010/-, this Bench had allowed the Credit to an extent ....

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....nal based on which the adjudicating authority has confirmed the recovery of input service tax Credit to the above extent. Hence, I do not see any valid reason to interfere with the findings arrived at by the first appellate authority who has concurred with the findings of the adjudicating authority in the de novo adjudication. 9. With regard to penalties, however, I note that the list of invoic....