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2010 (2) TMI 132 - CESTAT, MUMBAIDenial of cenvat credit - denial of Cenvat Credit to the appellants on the ground that Registration No. on the invoices has not been mentioned and it is also mentioned that in some of export of output service and invoice claimant’s name is also not mentioned – credit also denied on the ground that following services are not eligible as input services: - (a) Transport charges, (b) Housekeeping charges, (c) Business Auxiliary Services, (d) Telecommunication services, (e) Management, maintenance or repair services, (f) Cafetaria and Food Subsidiary, (g) Chartered Accountant Services, (h) Security Services, (i) Courier Services, (j) Cleaning Services, (k) Lease Line charges, (l) Internet cost, (m) Guest House Expenses, (n) Cable services and (o) Prepaid Link Lead charges. Held that: find it would be appropriate to remand back the case to the original adjudicating authority to examine the invoices with regard to the claim of the assessee has registration No., claimant’s name, the use of the services and with regard to denial of the Cenvat credit that they are not entitle for Cenvat credit as per the Section 2(l) of the Cenvat credit Rules, the adjudicating authority shall consider the issue in respect of various judgements pronounced by this Tribunal and will pass a speaking order after giving an opportunity of hearing to the appellant to present their case.
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