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2016 (12) TMI 340 - AT - Service TaxCENVAT credit - whether the ground that inputs services received, which was common to both the activities i.e. services provided and trading of goods and since trading activity was not taxable under the Central Excise Law and Service Tax Law, the benefit of cenvat credit was not available to the noticee, is justified? - Held that: - the appellant's main contention is that the alleged trading activity is intimately connected with their core business activity of 'Erection Commissioning & Installation Services' as well as 'Maintenance & Repair Services' and also to their business of manufacturing of dutiable goods. Two purchase orders, submitted in support of their claim, were admittedly not produced before the adjudicating authority as well as Commissioner (Appeals). It would therefore be appropriate that the said two purchase orders are examined by the lower authorities so as to give a ruling on the contention made by the appellants - the matter is remanded to the adjudicating authority to examine the purchase orders and related documents submitted by the party and to adjudicate the case afresh after giving fair opportunity to the appellants - appeal allowed by way of remand.
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