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2018 (2) TMI 1187 - AT - Service TaxCENVAT credit - denial on the ground that they have not filed proper ST-3 return for the relevant period - Held that: - Admittedly the impugned order proceeded in a summary manner to deny the credit by simply recording that the services are not covered under the definition of input services and, hence, they are allowed for credit. Even, a plain perusal of the various input services like security services, electrical works, repair and maintenance, mobile charges, advertisement charges, auditor charges etc. will show that these are with reference to business of the appellant and provision of taxable output service which in the present case is telecommunication service - the appellant availed credit based on large number of duty paid documents. They did submit details in a consolidated summary. It is open to the Jurisdictional Authorities to verify each one of the document. No useful purpose will be served by remanding the matter again as the dispute relates to period which is 14 years before - appeal allowed by way of remand.
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