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2018 (5) TMI 1198 - AT - Central ExciseCENVAT credit - input service distribution - Department has alleged that the assessee-Appellants have wrongly availed the Cenvat Credit of Service Tax paid in respect of advertisements published through the service provider, namely, M/s Crayons Advertising Limited. - Held that: - there is no dispute that Cenvat Credit has been paid by M/s Crayons Advertising Limited and the same has been availed as Cenvat Credit by the ISD challans. Since there is no dispute about the availment of Cenvat Credit by the unit of the assesee-Appellants, there is no objection to the distribution of the Cenvat Credit to the assessee-Appellants’ Unit. It has been contended that the Department has proceeded to disallow the entire Cenvat Credit and such amount includes the credit availed under ISD invoices on various other services. This contention has not been raised before the lower authorities and has also not been discussed by the adjudicating authority in the impugned order - matter remanded to the adjudicating authority for consideration of the submissions made by the assessee-Appellants and to pass de novo orders - appeal allowed by way of remand.
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