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2017 (7) TMI 397 - AT - Central ExciseCENVAT credit - input services - services provided by Transenergy to the appellants under sub-lease agreement - Held that: - disputed services were provided by Transenergy to the appellants under sub-lease agreement wherein it had been agreed upon that the former shall provide these services either directly or by engaging third party service provider - the services provided by Transenergy to the appellants whether directly or through a third party service provider cannot be disallowed, so long as they are found to be eligible input services for the purpose of Rule 2 (l) of Cenvat Credit Rules, 2004. CENVAT credit - duty paying invoices - denial on the ground that invoices in particular that they do not indicate any specific service provided by Transenergy to the appellants and that there is no clarity on whether the services otherwise provided on common basis, to all the manufacturers in the sub-leased area, have been properly apportioned - Held that: - at least some of the services, though are eligible services for the purpose of availment of cenvat credit, it is not possible to permit the same in view of the defects found in the invoices - considering the Ld. Advocate s submission that these defects can be cured at this stage and that they have the exact apportioned figures in respect of each service provided to them by Transenergy, on the basis of authenticated documents given by the latter and also certified by Cost Accountant, the interests of justice would be best served if the appellants are given another opportunity to satisfy the adjudicating authority on this aspect. Appeal allowed by way of remand.
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