2024 (5) TMI 992

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....a , Consultant for the appellant Shri Ranjan Prakash , Authorised Representative for the respondent ORDER BINU TAMTA :  1. M/s. C.G. Power and Industrial Solutions Ltd. ( The appellant ) has filed the present appeal challenging the Order-in-Appeal No.IND-EXCUS-000- APP-72-2023-24 dated 12.06.2023, whereby the Commissioner upheld the demand of wrongly availed cenvat credit amountin....

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....llowed and interest along with penalty of equivalent amount was imposed and the balance amount of cenvat credit was dropped. The Adjudicating Authority, while disallowing the cenvat credit on Input Service Distributor (ISD) invoices, held that the appellant had not produced Input Service Tax invoices under which their ISD i.e. Head Office situated at Mumbai had received input services, credit of w....

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....insisted. In view thereof, the submission is that the observations made by the Commissioner (Appeals) equally apply in respect of the invoices on which the appellant availed the input service credit of Rs.10,02,461/- and, therefore, ought not to have disallowed the said credit. Learned Counsel for the appellant further clarified that the credit of Rs.10,02,461/-, which has been disallowed includes....

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....n report of the Divisional Office. In such circumstances, I feel that the Commissioner (Appeals) ought to have remanded the matter in entirety and should not have bifurcated the amount when according to the appellant it is on the same footing. Learned counsel for the appellant has prayed that the dispute in the present appeal relating to the amount of Rs.10,02,461/-should also be remanded to the A....