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2014 (7) TMI 539 - AT - Service TaxDisallowance of CENVAT Credit - Invocation of extended period of limitation - Held that:- This is a case where the benefit of Rule 9(2) of CENVAT Credit Rules, was to be considered. In fact, the appellants had requested for this benefit. However, we find that this request has not at all been considered and ignored and has not been discussed also. In our opinion, the Commissioner should have considered the invoices/documents where the benefit of Rule 9(2) of CENVAT Credit Rules could have been extended and if the appellant was found to be eligible, given the benefit and thereafter denial of credit in respect of other cases should have been made. In the absence of any consideration of the request made by the appellant for the benefit of Rule 9(2), we consider it appropriate that the matter should be remanded at this stage for fresh adjudication after giving reasonable opportunity to the appellants to present their case. - Decided in favour of assessee.
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