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    <title>2015 (10) TMI 1353 - CESTAT MUMBAI</title>
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    <description>Cenvat credit on service tax paid for cellular and insurance-related services was denied because the supporting documents were said not to have been produced to show use in or in relation to manufacture of final products or output services. The record, however, indicated that the appellant submitted telephone bills and insurance papers after the personal hearing, and those materials were not considered before the order was passed. The matter was remanded for fresh decision because the claim could not be finally rejected without examining the additional evidence and giving a proper opportunity of hearing in accordance with natural justice.</description>
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      <title>2015 (10) TMI 1353 - CESTAT MUMBAI</title>
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      <description>Cenvat credit on service tax paid for cellular and insurance-related services was denied because the supporting documents were said not to have been produced to show use in or in relation to manufacture of final products or output services. The record, however, indicated that the appellant submitted telephone bills and insurance papers after the personal hearing, and those materials were not considered before the order was passed. The matter was remanded for fresh decision because the claim could not be finally rejected without examining the additional evidence and giving a proper opportunity of hearing in accordance with natural justice.</description>
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