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2017 (12) TMI 1080 - AT - Central ExciseCENVAT credit - input services - Intellectual Property Services - Repair and Maintenance (Civil Work) services - Membership Subscription Charges - Telephone Services - Insurance services - Development Charges - freight charges - denial on account of nexus - Held that: - When analysis is made to the scope of Rule 2(l) of the Cenvat Credit Rules, 2004, that demonstrates the legal position as contended by appellant stated herein before. Appellant says that documents were available on record and those were ignored by learned Commissioner (Appeals) without calling the record from learned adjudicating authority, is nothing untrue. He did not assign any reason to reject integral connection of input services to the manufacture. Therefore in absence of reasoning in the order and also for the lack of verification of record, appellant should not suffer - Ld. adjudicating authority shall re-examine as to whether the freight charges paid were in terms of contract for delivery at the destination following guidelines given by the Board Circular aforesaid and pass appropriate order. Appeal allowed in part by way of remand.
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