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TMI Blog2018 (3) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... med included the services provided M/s.Agility Logistics Pvt. Ltd. India. The lower authorities did not examine the issue in factual context and proceeded to deny only on the basis of the certain presumptions - appellant shall be provided an adequate opportunity to present their side of the case along with supporting evidences - appeal allowed by way of remand. - Excise Appeal No. 56040/2014 (SM) - Final Order No. 51029/2018 - Dated:- 19-3-2018 - Hon ble Mr. B. Ravichandran, Member (Technical) Shri M. Saharan, Advocate for the appellant Shri G.R. Singh, DR for the respondent ORDER Per B. Ravichandran The appeal is against order dated 3.9.2014 of Commissioner (Appeals), Indore. The appellants are engaged in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order elaborately discussed the serious infirmities in the show cause notice. Still, on final finding, the credit was denied only on the basis that the input services were for post-removal and post export activities of the appellant. The observations regarding show cause notice as recorded in the impugned order is as below:- 6.1 Before I take up the matter on merits, I wish to put up on record the allegations made the show cause notice which has been decided vide impugned order. I find that the SCN is very cryptic and has been issued without proper appreciation of facts. I also find that the department has not taken any pains to substantiate the allegations by way of statements of the concerned persons or analyzing the nature of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the provisions of Cenvat Credit Rules, 2004. The appellant did provide details of the services availed by them, which they claimed included the services provided M/s.Agility Logistics Pvt. Ltd. India. Certain categorization of such input services has also been made in the chart. The ld. Counsel asserted that such chart was presented before the lower authorities. Ld. Counsel submitted that any remand proceedings can be within the ambit of the scope of the notice issue against them, which started such proceedings. 6. Considering that the lower authorities did not examine the issue in factual context and proceeded to deny only on the basis of the certain presumptions, I find that the impugned order cannot be sustained. Accordingly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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