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2016 (12) TMI 1042 - CESTAT KOLKATADenial of CENVAT credit on manpower services - security services - loading and unloading services - running of canteen services - denial of credit on the ground that the services have no relation with manufacture - the appellant submitted that certain Cenvat credit amounts for these services may not be admissible for these services which are not utilized in or in relation to manufacturing. Appellant has not given any breakup of such inadmissible credit. Held that: - In the interest of justice order passed by the first appellate authority is set aside and the matter is remanded to the Adjudicating Authority to decide the case afresh. Needless to say that appellant will be extended a personal hearing before deciding the issue in remand proceedings. Appellant should also provide breakup of services where Cenvat credit is not admissible to the Adjudicating Authority and also bring latest case laws on the issue to the notice of the Adjudicating Authority which they wish to rely upon - appeal allowed by way of remand.
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