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2023 (1) TMI 1182 - AT - Central ExciseCENVAT Credit - availment of input services for the taxable and exempted services - non-maintenance of separate records - whether credit of input services in respect of the Tower/Buildings were not admissible to the assessee post issuance of completion certificate? - gross violation of Rule 6(1) of the Cenvat Credit Rules, 2004 or not - HELD THAT:- There are various findings of fact recorded by the Ld. Commissioner (Appeals). One of the findings of fact recorded by the Commissioner (Appeals) is in paragraph 13 says The respondent vehemently objected to the remand made by the Ld. Commissioner (Appeals). However, the respondent without challenging the impugned order by filing an appeal or cross objection can not seek the quashing of the direction of the Ld. Commissioner (Appeals) for remand for requantification. Hence the submission of the respondent in this regard is rejected. Further it is found that the Ld. Commissioner (Appeals), decided the subject disputed matter on the basis of judgment of THE PRINCIPAL COMMISSIONER VERSUS M/S ALEMBIC LTD. [2019 (7) TMI 908 - GUJARAT HIGH COURT] and grievance of the revenue is that departmental appeal is pending against the decisions of said order. In these circumstances, the matter should be remanded to the original adjudicating authority to decide the matter afresh. Appeal allowed by way of remand.
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