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2022 (10) TMI 1073 - AT - Central ExciseImproper availment of credit of tax paid - input service - rental of lease-hold land - Period between August 2010 and January 2015 - HELD THAT:- It is seen from the records that the appellant had availed credit of tax paid on ‘input service’ deployed in rendering of ‘output service’ but had utilized the credit for discharge of duty on ‘output’ cleared by them. The decision of the Hon’ble High Court of Bombay in Deepak Fertilizers & Petrochemicals Corporation Ltd v. Commissioner of Central Excise, Belapur [2013 (4) TMI 44 - BOMBAY HIGH COURT] does not appear to have been considered either by the original authority or the first appellate authority. It would, therefore, be appropriate for the ascertainment of relevance of these decisions to the specific facts of the dispute. To enable this, the impugned order is set aside and the matter is remanded back to the original authority for subjecting the facts to the test of law as settled by the decision of the Hon’ble High Court of Bombay that has thereafter been relied upon in the decisions of the Tribunal. The matter is remanded.
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