2019 (4) TMI 1946

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....te, for the Appellant. Shri Bidhan Chandra, Authorised Representative, for the Respondent. ORDER Brief facts of the case are that the appellant herein is engaged in providing telecommunication and other taxable services, defined under Section 65 of the Finance Act, 1994. During the course of verification of records under EA-2000 audit, the officers of Service Tax Department observed that ....

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....ed penalty of Rs. 10,000/- under Section 77 ibid. Feeling aggrieved with the impugned order, the appellant preferred this appeal before the Tribunal. 2. Heard both sides and perused the records. 3. The basic contention of Revenue in support of confirmation of the adjudged demands is that the appellant had contravened the provisions of Rule 9 of the Cenvat Credit Rules, 2004 in not ....

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.... invoice and maintenance of proper records are purely a question of fact, which can very well be appreciated at the original stage, we are of the view that the matter should be remanded to the original authority for proper verification of the records maintained by the appellant, showing the particulars of availment of Cenvat credit on the disputed invoices. Further, we also find that for verificat....