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2018 (3) TMI 756 - AT - Central ExciseCENVAT credit - case of the department is that appellant are engaged in the trading business also, therefore services on which credit was availed were used commonly in relation to the manufactured goods as well as trading goods - Held that: - when the Ld. Commissioner has allowed the Revenue’s appeal on the ground that no documentary evidence have been produced by the appellant to justify their claim of non availement of credit. In my view in this situation, Ld. Commissioner should have called for documentary evidence or remanded the matter to the adjudicating authority for verification. Matter needs to be re-considered as regard the claim of the appellant that they have not availed the Cenvat credit in respect of services used for trading activity - appeal allowed by way of remand.
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