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2008 (9) TMI 218 - CESTAT, CHENNAINon application of mind by Commissioner - Commissioner, after giving go-by to the case made out by the department in the SCNs and the case made out by the appellants in reply thereto, arbitrarily arrived at a finding that the appellants had utilized excess credit - Commissioner limited the scope of the dispute by taking the view that it was a case of excess utilization of credit that was permitted u/r 6(3) on input service alone and confirmed demand, interest and penalties – matter remanded
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