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2021 (6) TMI 850 - CESTAT KOLKATACENVAT Credit - duty paying documents - denial on the ground that the document on the strength of which credit has been availed is not proper - HELD THAT:- There is no finding in the adjudication order and the appeal order that the input service has neither been received by the appellant nor tax has not been paid on said service - The certificate dated 09.02.2018 issued by the Federal Bank, which duly mentions the service tax amount recovered from the appellant and the service tax registration number of the bank branch. Since there is no dispute with regard to the nature of input services, the appellant should not be deprived of the Cenvat Credit which is available under the CENVAT Credit Rules framed as a beneficial scheme of the Central Excise statute - justice would be served if the appellant is accorded an opportunity to produce the said certificate before the adjudicating authority, who would examine the same and satisfy itself in so far credit amount is involved in the present dispute. Appeal allowed by way of remand.
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