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2017 (11) TMI 775 - CESTAT MUMBAIBanking and Other Financial Service - services received by the appellant from the foreign collaborator - Rule 6(5) of the Cenvat Credit Rules, 2004 - Held that: - all the issues such as revenue neutrality, period of service and limitation has to be considered in the facts of the present case, which have not been considered - As regard the revenue neutrality even though the Cenvat credit is available to the appellant, the fact that during the relevant period appellant were discharging excise duty/service tax in cash to the extent equal to the service tax liability raised in the present case. Whether the service qualifies as input service etc - Since the adjudicating authority has not verified the factual aspect of the above issues raised by the appellant, matter needs to be remanded to the adjudicating authority - appeal allowed by way of remand.
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