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2019 (6) TMI 22 - CESTAT BANGALORECENVAT Credit - input services - Health club and fitness centre services - case of Revenue is that in the absence of the endorsement in the Bill of Entry, the appellant are not eligible to avail the credit on the goods received by Z.K. Beauty & Fitness Pvt. Ltd., Mumbai as per Rule 9(1) of the CENVAT Credit Rules 2004 - HELD THAT:- The appellant imported the capital goods at their Mumbai office but later on transferred to Mangalore and claimed the CENVAT credit and depreciation on the capital goods but the appellant did not produce any documents before the Adjudicating Authority to establish the transfer of the capital goods from their Mumbai office to Mangalore - Further, before the Commissioner (A), the appellant did produce some photocopies of the documents to prove the transfer of capital goods from Mumbai to Mangalore but the Commissioner (A) refused to take cognizance of the same on the ground that they were not produced before the Original Authority and the Original Authority did not get a chance to examine those documents and therefore, the Commissioner (A) refused to take cognizance of the documentary evidences produced before him. It is deemed fit to remand the case to the Original Authority with a direction to pass a fresh de novo order after affording an opportunity to the appellant to produce all the documents in his possession to prove the transfer of capital goods from Mumbai to Mangalore and also on other issues involved in the present case - appeal allowed by way of remand.
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