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2016 (12) TMI 1468 - CESTAT NEW DELHICENVAT credit - cable - input services - denial on the ground that the appellant has claimed Cenvat Credit on cables as capital goods which is not capital goods as per Rule 2A of Cenvat Credit Rules 2004 and the appellant has not produced documentary evidence to avail cenvat credit of input services as per Rule 9 of the Cenvat Credit 2004. Whether appellant is entitled to avail Cenvat Credit on capital goods which does not fall under Rule 2 A of Cenvat Credit Rules 2004 as input under rule 2 K of Cenvat Credit Rules 2004 or not? - Held that: - the cable has been procured by the appellant and used in providing output service. Therefore, appellant is entitled to avail cenvat credit on these cables either as capital goods or input as per cenvat credit rules 2004. - credit allowed. Whether matter can be remanded back for verification of the documents pertaining to input services credit availed by the appellant or not? - Held that: - As the appellant has produced the acknowledgment for submission of documents pertaining to input services before Ld Commissioner (A) and the same has not been considered by the Ld. Commissioner (A) while passing the impugned order. In that circumstances, the matter needs examination of the documents produced by the appellant - matter on remand. Appeal allowed by way of remand.
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