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2017 (3) TMI 1912 - AT - Central ExciseCENVAT Credit - Cenvat Credit availed by the assessee-Appellants’ head office registered as an ISD and distributed to the assessee-Appellants’ unit denied on the ground that input services were used at the head office and cannot be distributed to the Bhiwadi Unit - required documents appearing as prove were not submitted - HELD THAT:- It appears that the adjudicating authority in his order has observed that “noticee have not even adduced any evidence to prove the Cenvat Credit was availed on the input services utilized in manufacture of final product or providing output service. There could have been input services used in providing output services which are not at all taxable, therefore, credit pertaining to such input services is not at all admissible, let alone distributable.” During the course of arguments, the learned counsel submits that the necessary documents can be produced before the lower authorities to avail the benefit of the Cenvat Credit. She also assured full cooperation with the adjudicating authority. The matter remanded to the adjudicating authority for de novo adjudication in the light of the above observations but by providing a reasonable opportunity to the assessee-Appellants to present their case with liberty to file additional documents, if any, as per law - appeal allowed by way of remand.
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