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2019 (4) TMI 909 - AT - Service TaxCENVAT Credit - input services - signages - civil construction and other services - principles of natural justice - Held that:- The impugned order has not considered all the submissions made by the appellant with regard to various input services. Further the decisions relied upon by the appellant in support of his submission have also not been properly appreciated by the Commissioner (Appeals). The input service with regard to Civil Construction relates to the period prior to April 2011 but the Commissioner (Appeals) in the absence of sufficient evidence has considered the said service availed after the amendment w.e.f. April 2011 - the appellant in order to support his claim that the said services were prior to the amendment in April 2011 has produced the certificate from the service provider which was not there before the Commissioner (Appeals). The impugned order needs to be set aside and the matter needs to be remanded back to the original authority with a direction to pass a De novo order after considering all the evidence which may be produced by the appellant in support of their submission - Appeal allowed by way of remand.
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