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2017 (3) TMI 843 - AT - Central ExciseCENVAT credit - Business Auxiliary Service - Business Support Service - Photography Service - credit denied without finding relevancy of such service to the business of the appellant - Held that: - Both the authorities below did not ask for the evidence from the appellant which shall satisfy them to examine relevancy of the service - Since they have recorded that the evidences were not produced in spite of the specific ground raised by the appellants, the authorities acted whimsically. Therefore, it is high time that the adjudicating authority should appreciate relevancy of the claims on examination of the evidence that shall be produced by the appellant on the date fixed by the adjudicating authority during January 2017 - appeal allowed by way of remand.
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