2016 (12) TMI 1216

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....nt (s) Sri J.Bose, AC(AR) for the Respondent (s) ORDER These appeals have been filed by the appellant against Order-in-Appeal No. 123-124/KOL-IV/2014 dated 12.03.2014 passed by the Commissioner (Appeals), Central Excise, Kolkata-III as First Appellate Authority. 2. Sri B.N.Chattopadhyay (Consultant) appearing on behalf of the appellant submitted that appellant has taken cenvat credit with resp....

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.... He relied upon the following case laws in support of his arguments: i) Doshion Ltd. -vs.- Commr.C.E., Ahmedabad[2013 (288) E.L.T. 291(Tri.-Ahmd.)]. ii) Commr. Of C.E. -vs.-Dashion Ltd. [2016(41) S.T.R. 884(Guj.)]. iii)  Commr. Of Customs & C.Ex., Vapi -vs.-DNH Spinners [2009(244) E.L.T. 65(Tri.-Ahmd.)]. iv) Modern Petrofils -vs.-Commr. Of C.Ex., Vadodara [2010(20) S.T.R. 627(Tri.-Ahmd.)]....

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....receipt of the services in appellant's Hooghly unit. He relied upon the following case laws in support of his argument that cenvat credit has been correctly rejected by the First Appellate Authority:- a) Market Creators Ltd.-vs.- Commr.of C.Ex & S.T., Vadodara [2014(36) S.T.R. 386 (Tri.-Ahmd.)]. b) Commr. Of C.Ex, Ahmedabad-II -vs.- Cadila Healthcare Ltd.[2013 (30) S.T.R. 3 (Guj.)]. c) Mangalor....

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....iation of services being used in the appellants Hooghly unit can be even done now. It was his case that it should be possible to demonstrate before the Adjudicating Authority that service credit taken is only with respect to services utilized in appellant's Hooghly unit. In the interest of justice the matter is required to be remanded back to the Adjudicating Authority as it is only reconciliatio....