https://www.taxtmi.com/caselaws?id=212154 The case involved an appeal by the Revenue challenging an order claiming relief not in accordance with the law regarding expenses related to manufacturing. The appellate authority's order was contested for not quantifying expenses and service tax, and for failing to demonstrate the essential connection of expenses to the activities. The court emphasized the burden of proof in Cenvat credit claims, requiring strict construction. The case was remitted for a detailed adjudication, stressing the need to quantify expenses, examine each service, and provide a reasoned order based on evidence. en-us Thu, 21 Apr 2011 00:00:00 +0530 Fri, 30 Mar 2012 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212154 The case involved an appeal by the Revenue challenging an order claiming relief not in accordance with the law regarding expenses related to manufacturing. The appellate authority's order was contested for not quantifying expenses and service tax, and for failing to demonstrate the essential connection of expenses to the activities. The court emphasized the burden of proof in Cenvat credit claims, requiring strict construction. The case was remitted for a detailed adjudication, stressing the need to quantify expenses, examine each service, and provide a reasoned order based on evidence. Case-Laws Central Excise Thu, 21 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212154