https://www.taxtmi.com/caselaws?id=209197 Cenvat credit on service tax paid for erection or fabrication of factory premises cannot be denied merely because the supporting documents are treated as improper, without first examining whether the service qualifies as an input service under the Cenvat Credit Rules, 2004. The order-in-original was found to have considered this issue without proper perspective, so the matter was remanded for de novo consideration with all questions kept open and with observance of natural justice. The tribunal expressed no final view on the merits of the credit claim, leaving entitlement to be reconsidered by the adjudicating authority. en-us Mon, 21 Feb 2011 00:00:00 +0530 Fri, 26 Jul 2013 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209197 Cenvat credit on service tax paid for erection or fabrication of factory premises cannot be denied merely because the supporting documents are treated as improper, without first examining whether the service qualifies as an input service under the Cenvat Credit Rules, 2004. The order-in-original was found to have considered this issue without proper perspective, so the matter was remanded for de novo consideration with all questions kept open and with observance of natural justice. The tribunal expressed no final view on the merits of the credit claim, leaving entitlement to be reconsidered by the adjudicating authority. Case-Laws Service Tax Mon, 21 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209197