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2017 (9) TMI 1784 - CESTAT MUMBAICENVAT credit - expenses incurred to avail input service - eligible to credit or not - sub-section (7A) in Section 11A of CEA - Held that:- Perusal of sub-section (7A) of Section 11A and the scheme thereof indicates that a proceedings can be initiated under that section for a particular period for which show cause notice was issued but not for other period. Each period being recognized by law separately for adjudication on its own facts, there cannot be compendium approach by adjudicating authority making a summary approach to act at his will and pleasure - appeal allowed.
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