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2018 (12) TMI 549 - AT - Central ExciseCENVAT Credit - various input services - denial on account of nexus - Held that:- When the Revenue entertains a doubt as to the use of the impugned services in relation to the manufacture of final product, it is the primary duty of the assessee to place facts first and then address the issue of eligibility with the aid of decided case laws as to availing of input service tax Credit on the services. The appellant in the appeal memo has filed copy of its replies filed in response to the Show Cause Notices and on a perusal of the same, it is found that the appellant has rather proceeded to address the eligibility taking shelter under various case laws instead of first satisfying the first question. It is deemed proper to modify his directions and direct the adjudicating authority not to be influenced by any of the findings/directions of the Commissioner (Appeals), rather restrict himself to the doubts entertained in the Show Cause Notice and pass a fresh adjudication Order - appeal dismissed.
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