Mathew John (for the Bench):
The appellants have filed a Misc. application for change of cause title from Vikram Cement (unit of M/s. Grasim Industries Ltd.) to M/s. Samruddhi Cement Ltd. (Unit: Vikram Cement Works). This change is consequent to Board resolution passed by the Board of Directors and necessary papers are produced and therefore change in cause title is allowed as per the Misc. application.
2. In the next Misc. application the case before us is that the appellant is not eligible for Cenvat credit taken on various input services. Some of the input services have been specifically examined in the impugned order. However, the break up of disputed credit under different heads of services has not been examined because such break-up was not submitted before the adjudicating authority. Now they have filed the application for giving such break-up along with details of supporting documents, and they say this requires re-examination. We find it proper to admit these additional evidences for examination but we consider this examination should have been done by adjudicating authority as both sides agree that there is no clear finding on the some major items like cargo handling services for handling cement from factory to godown and certain other services. Therefore, we order that the appeal be admitted without requirement of pre-deposit and it is taken up for disposal of appeal and we are setting aside the impugned order itself to be re-examined in the light of the break-up of services on which the appellant have taken credit and the supporting documents.
3. Thus, the appeal is allowed by way of remand. Stay petition as also Misc applications stand disposed of.