Indian Oil Corporation Ltd Vs Commissioner of CGST & Central Excise (CESTAT Kolkata)
Summary: The appellant, Indian Oil Corporation Ltd., challenged an adjudication order concerning a demand originally raised through a Show Cause Notice for Rs.4,18,73,419/-. After examining the documentary evidence placed before it, the adjudicating authority dropped the demand to the tune of Rs.39,000,527/- but upheld a balance demand of Rs.28,72,890/-. The Revenue did not file any appeal against the portion of the demand that had been dropped.
Before the Tribunal, the appellant submitted that the confirmed demand of Rs.28,72,890/- related to five instances in which CENVAT Credit had been denied. The appellant contended that proper documentary evidence was available in support of the credit and had been annexed with the appeal paper book, including documents placed at Annexures 5, 6, 7 and 8. The dispute therefore centred on verification and appreciation of the documentary evidence supporting the disputed CENVAT Credit. The Tribunal’s consideration was in the context of the CENVAT Credit Rules, 2004.
The Learned Authorised Representative appearing for the Revenue submitted that the documentary evidence produced by the appellant before the Tribunal required proper verification by the adjudicating authority.
After considering the case records and submissions, the Tribunal found that the matter was fit to be remanded. It accordingly remanded the proceedings to the adjudicating authority for verification of all documentary evidence to be placed by the appellant before that authority. The Tribunal did not finally determine the appellant’s entitlement to the disputed CENVAT Credit; instead, the issue was left for fresh examination and decision following verification of the supporting documents.
