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2016 (12) TMI 397 - CESTAT MUMBAICenvat Credit - credit of CVD paid on import of capital goods being mobile phones - nexus between these and the output service - extended period of limitation - Held that: - The rules are stringent in requiring the retention of capital goods at the factory of production but acknowledges that capital goods used for rendering of service may have to be taken outside the premises. - There is no allegation that the 'fixed wireless phones' were not received at the premises of the appellant. Indeed, it would have been well nigh impossible for the appellant to have provided the phones to subscribers from some other premises. This aspect has not been considered in the impugned order. Flexibility in assigning a meaning to the expression ‘premises’ should have found a place in the impugned order. The lack thereof may be attributed to the digression to matters not contemplated in the notice. This want of proper disposal of the show cause notice must be remedied before we can take a decision on the legality and propriety of the disposal of the allegations in the show cause notice. Demand set aside - Matter remanded back.
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