2019 (2) TMI 769 – CESTAT MUMBAI – TMI – CENVAT credit – duty paying documents bogus invoices – bogus invoices or not – service tax paid by the sub-contractor – Held that:- The invoices which are mentioned in the SCN are not relevant to the proceeding. The invoices which are now produced by the learned AR for the Revenue, being the same also enclosed by the learned CA for the appellant, but different from the ones in the show cause notice, therefore, it is prudent to remand the matter to the adjudicating authority to ascertain the fact – appeal allowed by way of remand. – APPEAL No. ST/87289/2018 – A/85223/2019 – Dated:- 29-1-2019 – Dr. D.M. Misra, Member (Judicial) Shri Sumit Jhunjhunwala, C.A., for appellant Shri S.B. Mane, Assistant Com
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nst five invoices issued by M/s. Sakshi Trade Link Pvt. Ltd. was incorrect inasmuch as these invoices were bogus invoices since admitted by the director of M/s. Sakshi Trade Link Pvt. Ltd. Consequently, show cause notice was issued to the appellant proposing recovery of the cenvat credit amount wrongly availed, along with interest and penalty. On adjudication, the said demand was confirmed with interest and penalty. Aggrieved by the said order, they filed appeal before the 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
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long with appeal paper book. It is the contention of the learned AR for the Revenue that in any case, the appellant had availed inadmissible credit on the fake invoices issued 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 find that the short issue involved in the present appeal is whether the five disputed invoices on which the appellant had availed credit, are genuine or otherwise. Prima facie I fi
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