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2015 (11) TMI 1552 - AT - Central ExciseAvailment of Cenvat credit of service tax paid - Security Agency Service for its off-factory guest house and residential colony - no nexus between disputed service and final product manufactured - Held that:- the expenditure towards the disputed service have been included in the cost of production of the excisable goods, on which Central Excise duty liability has been discharged, I am of the view that same shall merit consideration as input service for the purpose of taking cenvat credit. However, since no documentary evidences to that effect were produced by the respondent before the lower authorities, I am of the opinion that the matter is required to be remanded back to the original adjudicating authority for verification of the documents/records maintained by the respondent to demonstrate that the cost of disputed service and the service tax paid thereon is forming a part of the cost of production of the finished goods on which Central Excise duty liability has been discharged. - Appeal allowed by way of remand
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