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2017 (2) TMI 435 - AT - Central ExciseCENVAT credit - Rail and Air Travel Agents Services - conveyance service - whether the appellant had produced sufficient evidences before the Ld. Commissioner (Appeals) in support of their claim that the Rail and Air Travel Agent Service had been received by them and used in or in relation to their manufacturing business activity? - Held that: - The documents/evidences now enclosed with the appeal memorandum, according to the appellant, support their claim - the matter needs to be remanded to the Ld. Commissioner (Appeals) for scrutiny of these documents - Appeal allowed by way of remand.
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