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2019 (7) TMI 259 - AT - Service TaxCENVAT Credit - capital goods - whether the credit of duty paid on the capital goods is admissible to the Appellants and whether the service tax to the extent of utilisation of said credit is recoverable from the appellants? - HELD THAT:- None of these submissions have been recorded in the impugned order - It is not clear whether any such submissions have been made by the Appellant during the course of hearing. Even, if it is assumed that these submissions were not raised earlier, then also learned Counsel for the Appellant is entitle to raise them at this stage since these are legal submissions. The matter should be remanded back to the learned commissioner to decide it afresh after taking into consideration - Appeal allowed by way of remand.
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