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2012 (8) TMI 347 - CESTAT, AHMEDABADCenvat credit on various input services - appellant engaged in ship manufacturing activity and providing services for ship repairs and refitting - denial of credit on ground of non-production of original bills/invoices and that ship breaking is exempt from payment of duty - Held that:- Observation that ship breaking for which the appellants are exempted from payment of duty seems to be erroneous finding as Central Excise Tariff clearly indicates that new ships are liable to duty and the Service Tax credit that has been denied to the appellant, seems to be on wrong footing. In our view, the entire issue needs to be considered by the adjudicating authority in the light of the fact that the appellant is able to produce invoices and Central Excise Tariff indicates that the finished goods manufactured by the appellant are liable to duty. Matter remitted back.
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