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2018 (2) TMI 822 - HC - Central ExciseCENVAT credit - input/input services - Rule 3 of CCR 2004 - whether the assessee has taken input service tax credit in respect of services which are utilised beyond the place of removal and the assessee has taken credit in respect of service utilised in respect of traded goods either partially or fully? Held that: - there was a clear debate and issue and the argument of the Revenue was that that order does not deal with all the issues leave alone conclude them. There was no concession that the earlier order covers the matter fully. Instead the Revenue argued extensively why benefit of the earlier order cannot be availed of by the assessee. In the circumstances, the Tribunal was required to discuss in details the facts, set out the submissions and analyse the materials in accordance with the settled legal principles. That is not done admittedly. The department's / revenue's appeal restored to the file of the Tribunal for a decision afresh on merits and in accordance with law.
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