2019 (10) TMI 213
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....oth sides. This appeal is filed against the Order-in-Appeal No.SK/104/THANE-I/2017, dt.11.12.2018, passed by the Commissioner (Appeals) Mumbai-I. 2. Briefly stated the facts of the case are that during the course of EA 2000 Audit, it was noticed that the Appellants had availed CENVAT Credit amounting to Rs. 6,33,344/- on various input services namely business auxiliary service, courier service, t....
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....tter to this Tribunal for consideration. 3. At the outset, the learned Authorised Representative of the Company submitted that all the relevant documents against which the credit on various input services has been availed by them were placed before the Audit as well as during the course of adjudication. She submits that inspite of submission of relevant input invoices, both the authorities below ....
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....t the limited issue in the present appeal is whether the Appellants are entitled to CENVAT Credit of Rs. 6,33,344/- on the input invoices for the period 2008-09 to 2011-12. The Appellants, prima facie, produced communications with the Department from time to time indicating that all these documents have been filed with the Department. However, the Adjudicating authority recorded a finding otherwis....