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2020 (8) TMI 57 - HC - Central ExciseJurisdiction - power to remand the case to authority for fresh adjudication after taking additional evidence - CENVAT Credit - credit for the same services allowed for previous years/period - input services - Manpower, Fabrication & Erection services - WCT SERTX services - Repairs & Maintenance service - interpretation of definition of input services - initiation of Recovery Proceedings on completely wrong implication of law - HELD THAT:- The assessee having lost the opportunities before the three authorities below, namely the Assessing Authority, the Commissioner of Central Excise (Appeals) as well as Tribunal, all of them being fact finding body and who could have allowed such evidence to be brought on record by the assessee to examine the claim of CENVAT Credit of the assessee on merits, the only submission which has impressed us a little bit is that such claim in favour of the assessee was allowed by the authorities below in the previous period. Though no such evidence is placed by the assessee, there is no reason to disbelieve this statement of the learned counsel for the assessee and the same is also not controverted by the learned counsel for the Revenue with some evidence. Instead of answering the question at this stage, without there being findings on the merits of the claim of the assessee by the authorities below, it would be appropriate to remand the case to the First Appellate Authority, namely the Commissioner of Central Excise (Appeals), subject to payment of cost of ₹ 50,000/- by the appellant/assessee company to the respondent Department. The said contribution of ₹ 50,000/- may be deposited within a period of four weeks from today - appeal disposed off.
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