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2017 (6) TMI 1222 - AT - Central ExciseCENVAT credit - certain input service - denial on the ground of absence of nexus with the manufacture and clearance of final product, viz., bread improvers - various decision cited not considered at all - Held that:- Each of the services that were disallowed as eligible to be availed CENVAT credit had been considered by the Tribunal and various High Courts in various decisions - the summary disposal of the issue without ascertaining the applicability of the cited decisions has caused detriment to the appellant. It is necessary that the law laid down in these decisions be complied with. To enable that to be done, the impugned order is set aside and the matter remanded back to the original authority for a decision on the eligibility of each of the services in the light of the decisions referred to - appeal allowed by way of remand.
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