https://www.taxtmi.com/caselaws?id=75967 Rectified invoices not produced before the original adjudicating authority warranted fresh examination of the Cenvat credit denial. The assessee's claim required reconsideration of whether the input services satisfied the statutory definition under Section 2(l) of the Cenvat Credit Rules, 2004, including verification of the claimant's name, registration details, actual use of the services, and the eligibility of the disputed services. The matter was remanded for de novo adjudication after granting an opportunity of hearing and applying the relevant Tribunal decisions. en-us Wed, 10 Feb 2010 00:00:00 +0530 Fri, 28 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75967 Rectified invoices not produced before the original adjudicating authority warranted fresh examination of the Cenvat credit denial. The assessee's claim required reconsideration of whether the input services satisfied the statutory definition under Section 2(l) of the Cenvat Credit Rules, 2004, including verification of the claimant's name, registration details, actual use of the services, and the eligibility of the disputed services. The matter was remanded for de novo adjudication after granting an opportunity of hearing and applying the relevant Tribunal decisions. Case-Laws Service Tax Wed, 10 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75967