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2018 (8) TMI 780 - AT - Central ExciseDifferential duty demand - Urea - N/N. 1/2011 or N/N. 2/2011 - demand on the ground that the appellant had availed the input service tax credit in respect of security agency services and commission agent services - Held that:- The appellant stand that they have not availed the service tax paid to commission agent for sale of urea is required to be appreciated by verifying the records maintained by the assessee. For such verification, it is deemed fit to set aside the impugned order and remand the matter to the Original Adjudicating Authority - appeal allowed by way of remand.
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