2019 (2) TMI 769

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.... ORDER Heard both sides. 2. This is an appeal filed against order-in-appeal No. CD/TR(APPEALS)/ME/72/2017-18 dated 6.3.2018 passed by Commissioner of Central Excise & GST (Appeals), Mumbai. 3. Briefly stated the facts of the case are that the appellant is engaged in providing taxable services which are in the nature of supply of tangible goods during the relevant period 2011-12. Since th....

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....learned Commissioner (Appeals) who, in turn, rejected their appeal. Hence the present appeal. 4. Learned Chartered Accountant for the appellant submits that the particulars of disputed invoices against which inadmissible credit alleged to have been mentioned at para 4 of the show cause notice were not the invoices on which credit was availed by them. In support, he has referred to the invoices ....

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....ued by the sub-contractor M/s. Sakshi Trade Link Pvt. Ltd. being admitted by the director of the said company. However, he has no objection in remanding the matter to the adjudicating authority to verify the invoices now produced, since it was not raised before the adjudicating authority nor in their reply to the show cause notice. 6. I have carefully considered the submissions of both sides. I....