https://www.taxtmi.com/caselaws?id=76317 Denial of Cenvat credit on services booked under the head "other charges" was found unsustainable where the adjudicating authority had not properly examined the evidence and explanations said to have been produced. As the record showed inadequate appraisal of the material, the matter required fresh consideration in de novo proceedings. The confirmation of reversal of Cenvat credit was set aside, and the dispute was remanded for a fresh decision after appreciating the evidence and after granting the appellant an opportunity of personal hearing. en-us Mon, 07 Dec 2009 00:00:00 +0530 Fri, 06 Jun 2025 18:11:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76317 Denial of Cenvat credit on services booked under the head "other charges" was found unsustainable where the adjudicating authority had not properly examined the evidence and explanations said to have been produced. As the record showed inadequate appraisal of the material, the matter required fresh consideration in de novo proceedings. The confirmation of reversal of Cenvat credit was set aside, and the dispute was remanded for a fresh decision after appreciating the evidence and after granting the appellant an opportunity of personal hearing. Case-Laws Service Tax Mon, 07 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76317