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TMI Blog2021 (4) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... r for their business activity. HELD THAT:- All the services per se are prima facie input services held in various judgments, however, the admissibility of Cenvat credit on these services can be decided on the basis that whether the services were used for the purpose specified in the definition of input service - The appellant along with this appeal submitted various documents such invoices, CA certificates etc, but since the said documents were not considered by the lower authority, the denial of credit is not correct as the same is on presumption basis. The entire matter needs to be re-considered in the light of the various documents submitted by the appellant - appeal allowed by way of remand. - Excise Appeal No. 11844 of 2016 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nexus of the services in or in relation to manufacture and clearance of the goods. The Adjudicating Authority also denied the credit on the ground that the appellant has not adduced any evidence as regard use of the services. He submits that all the services were used in or in relation to either manufacture or clearance of the goods or in relation to the overall business of the appellant company. He referred to various document such as invoices and CA certificate etc. to establish the use of the services by the appellant. On the query from the bench whether the said documents were placed before the Adjudicating Authority, he fairly concede that though they have submitted before the Adjudicating Authority but stated during hearing that if r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments were not considered by the lower authority, the denial of credit is not correct as the same is on presumption basis. Therefore, we are of the view that the entire matter needs to be re-considered in the light of the various documents submitted by the appellant. We therefore set aside the impugned order and allow the appeal by way of remand to the adjudicating authority to pass a de novo order after considering all the documents to be submitted by the appellant before him. Needless to say that the appellant should be given sufficient opportunity to make their submission and documents, if any required, and also granting the personal hearing before de novo adjudication. 5. The appeal is allowed by way of remand to the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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