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2010 (11) TMI 733 - CESTAT, AHMEDABADDemand for service tax - appellant failed to register themselves as a provider of erection, commissioning and installation service - Commissioner has simply stated that the claim is far from truth because it was alleged in the show-cause notice that input cenvat credit has been used – Held that:- once an allegation is made in the show-cause notice, there is no need to verify the records. In view of the contradictory claims as regards registration and also views taken by the lower authorities which seem to be contradictory to documentary evidence available, the matter is required to be reconsidered by the original adjudicating authority, stay petition is allowed, impugned order is set aside and the matter remanded to the original adjudicating authority who shall consider the matter afresh after giving a reasonable opportunity to the appellants
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