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2016 (12) TMI 1160 - AT - Central ExciseRejection of credit availed - the appellant was not given any SCN before rejecting the credit availed - Air & smoke monitoring services - Credit rating agency service - Calibration services - Audit services - Dozer and loader hire services - Held that: - As per OIO dated 29.07.2009 the service tax credit disallowed to the appellant is with respect to services of outward transportation goods. However, appellant has now taken a fresh ground before this bench that no show cause notice was issued to them and the cenvat credit of ₹ 58,806/- recovered in the order dt. 29.07.2009 by the Adjudicating Authority was with respect to some other services (as mentioned above). As this is a new ground taken by the appellant which was not agitated before the lower authority, therefore, in the interest of justice, by setting aside OIA dated 14.02.2011 passed by the First Appellate Authority, the case is remanded to the Adjudicating Authority for deciding the admissibility of cenvat credit afresh - appellant should be given an opportunity of personal hearing - appeal allowed by way of remand.
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