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2017 (8) TMI 464 - AT - Central ExciseLimits in the litigation policy for filing the appeals - scope of input services - Held that: - CBEC vide Circular No.390/Msc/163/2010-JC dated 26/12/2014 has clarified that each order-in-original would constitute a separate case and would have to be tested individually for the qualification under litigation policy - Different services may be allowed or not allowed as input services depending on the nature of goods manufactured or the services provided - the impugned order is set aside and the matter remanded to the Commissioner (Appeals) to give specific findings in respect of each services on which credit has been denied by the original adjudicating authority - appeal allowed by way of remand.
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