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2023 (11) TMI 408 - CESTAT MUMBAISeeking restoration of credit availed under CENVAT Credit Rules, 2004 that had been disallowed as ineligible - goods transport agency service’ for outward transportation up to the place of buyer - outdoor catering service - manpower recruitment and supply agency service - place of removal - Availment of credit of tax paid on charges levied by Mumbai International Airport Ltd in connection with the vending machines and kiosks installed in the airport premises - denied on the ground that the goods themselves are exempt from duty of central excise. HELD THAT:- Considering the lack of detailed examination of the submissions of the appellant herein in relation to the several heads on which CENVAT credit was directed to be recovered, it would be appropriate for the matter to be decided afresh for which purpose, the impugned order set aside and the dispute remanded back to the original authority for fresh determination. Needless to say, appellant herein shall be given an opportunity to present their submissions and the adjudicating authority shall, thereafter, determine the scope and extent of recovery proposed in the show cause notice in terms of settled law and the factual matrix. Appeal allowed by way of remand.
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