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2018 (8) TMI 455 - CESTAT KOLKATARecovery of CENVAT Credit with Interest and penalty - Illegal availment and utilization of input service credit on service tax on Commission paid - Held that:- The Commissioner (Appeals) should decide the matter afresh taking into account the points raised by the Revenue in their grounds of appeal. Accordingly, the matter is remitted back to the Commissioner (Appeals) of Customs to consider the grounds of appeal filed by the Revenue and to pass the order in accordance with law - appeal allowed by way of remand.
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