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2013 (7) TMI 439 - CESTAT NEW DELHICenvat Credit - Services used by the appellant as input service were disregarded by the Adjudicating Authority - Service tax paid on such services was not allowed to be set off against excise duty liability in respect of products manufactured by it - Held that:- Not any inquiry done from the end of the service provider to ascertain the nature of service provided and whether such service was consumed either in manufacture or providing output service by the appellant - Service tax levy being destination based consumption tax - necessary for record to see the destination of service so consumed to consider admissibility of Cenvat credit claimed applying relevant tests – Appeal remanded to learned Adjudicating Authority
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