https://www.taxtmi.com/caselaws?id=206011 The Appellate Tribunal CESTAT, Ahmedabad, remanded the case concerning the appellant's availment of cenvat credit of service tax paid to commission agents for exports and domestic clearances. The lower authorities rejected the claim based on a mix-up in defense submissions, failing to address the legal points raised on limitation and credit admissibility. The Tribunal emphasized the importance of fair play and justice, concluding that the original adjudicating authority did not properly consider the submissions. The matter was remanded for fresh adjudication, underscoring the need for a thorough examination of legal defenses in such cases. en-us Mon, 01 Aug 2011 00:00:00 +0530 Mon, 27 Aug 2012 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206011 The Appellate Tribunal CESTAT, Ahmedabad, remanded the case concerning the appellant's availment of cenvat credit of service tax paid to commission agents for exports and domestic clearances. The lower authorities rejected the claim based on a mix-up in defense submissions, failing to address the legal points raised on limitation and credit admissibility. The Tribunal emphasized the importance of fair play and justice, concluding that the original adjudicating authority did not properly consider the submissions. The matter was remanded for fresh adjudication, underscoring the need for a thorough examination of legal defenses in such cases. Case-Laws Service Tax Mon, 01 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206011