https://www.taxtmi.com/caselaws?id=201873 An appellate order denying Cenvat credit on GTA services could not stand where the Commissioner (Appeals) disposed of the matter by relying mainly on an earlier appeal without independently examining the record in the present case. A prior decision could not replace fresh scrutiny of the evidence and findings relevant to the specific appeal. The proper course was to decide on the material before the authority and in accordance with law. The impugned order was therefore found unsustainable, and the matter required remand to the Commissioner (Appeals) for a fresh decision on merits. en-us Fri, 07 May 2010 00:00:00 +0530 Thu, 20 Jan 2011 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201873 An appellate order denying Cenvat credit on GTA services could not stand where the Commissioner (Appeals) disposed of the matter by relying mainly on an earlier appeal without independently examining the record in the present case. A prior decision could not replace fresh scrutiny of the evidence and findings relevant to the specific appeal. The proper course was to decide on the material before the authority and in accordance with law. The impugned order was therefore found unsustainable, and the matter required remand to the Commissioner (Appeals) for a fresh decision on merits. Case-Laws Service Tax Fri, 07 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201873