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2014 (5) TMI 835 - AT - Central ExciseDenial of CENVAT Credit - Nexus between the services availed and the manufacturing operations undertaken - Held that:- costs of various services availed forms part of the assessable value of the goods manufactured and sold by the appellant. Therefore, there is no reason to deny Cenvat Credit of the duty/taxes paid on the various inputs/input services availed by the appellant for undertaking their business operations. The appellant has also furnished Cost Accountant's certificates certifying the above. For any reason, if the department does not want to place reliance on these certificates, under Section 14AA of the Central Excise Act, they can conduct special audit where the credit of duty availed of or utilised is not within the normal limits or such credit has been availed by reason of fraud, collusion or any willful mis-statement or suppression of facts. - The department has not invoked these powers available to it - Therefore, matter remanded back - Decided in favour of assesee.
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