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2018 (10) TMI 1209 - CESTAT NEW DELHICENVAT Credit - input services - exempt output service - Export Cargo Handling Charges - Department alleged that they were not allowed credit on the input services used for provisions of exempted services - Held that:- Despite availing the benefit of exempted services, the appropriate duty seems to have been paid by the appellant as far as the weighment income as a part of Cargo Handling Service is concerned. Perusal of the orders of the adjudicating authorities below seems to be absolutely silent qua the payment of duty / tax as shown in the ST-3 Returns - Apparently the silence is due to no such submission/argument on part of the appellant to this aspect. However, still the requisite document was very much on record. Show cause notice makes it clear that the entire demand is based on the details as were asked by the letter of February, 2016. The absence of adjudicating authorities below qua the ST-3 Returns as provided by the appellant alongwith aforesaid reply and completely ignoring the same while solely relying upon Section 66D sub clause (3) of the Finance Act seems to be an error apparent on record. The Adjudicating authority below is required to look into all the documents as that of Service Tax Returns of the impugned period and after re-assessing those documents then to adjudicate the controversy in question about alleged nonpayment - appeal allowed by way of remand.
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