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2017 (11) TMI 427 - AT - Service TaxCENVAT credit - duty paying documents - denial on the ground that the bills raised by the service provider are in the name of the Project Manager and not directly in their name - Held that: - the said plea of the appellant cannot be entertained at this stage and in as much as the appellant has not addressed any other argument in respect of the said amount and has not produced any evidence, the said amount has to be confirmed. As regards the Cenvat credit of ₹ 4,18,122/-, the sole ground of rejection of assessees claim is non-rectification of the bills. In terms of the earlier order the authorities were required to look into the parallel evidence to find out whether the services have been received by the appellant or not and have been consumed by them or not. The appellants have placed on record sufficient evidence to show that such payments for the services were made by them and the job order etc. Such evidences are required to be examined - appeal allowed by way of remand.
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