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2009 (12) TMI 185 - AT - Service TaxCenvat Credit- the adjudicating authority confirmed the demand of Rs. 2,92,47,275 after allowing the Cenvat credit on service tax paid on telephone services, courier services and AMC services. It is the submission that the adjudicating authority has failed to consider the evidence which had been produced by the appellant before him as regards the service tax paid which are categorized as “other charges”. He drew our attention to various evidence produced before the adjudicating authority. It is the submission that as regards reversal of service tax of Rs. 9.83 crores, they have paid interest also. They are not challenging the same. Held that- In view of this, we set aside the impugned order to the extent it confirms the reversal of Cenvat credit of Rs. 2.92 crores and allow the appeal by way of remand to the adjudicating authority for a fresh decision after appreciating the evidence placed before him during the de novo proceedings. The appellant shall be given an opportunity of personal hearing. The stay application and the appeal are disposed of by way of remand.
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