https://www.taxtmi.com/caselaws?id=215694 Denial of Cenvat credit on input services invoiced to the head office could not be sustained without examining whether the services were actually availed by the appellant unit or any other unit. The record showed that neither the adjudicating authority nor the appellate authority verified the place of actual consumption of the services, which was essential to determine eligibility to credit. In the absence of that factual enquiry, the matter could not be finally decided on the existing record. The impugned order was set aside and the matter remanded for de novo consideration after granting an opportunity of hearing. en-us Wed, 18 Jul 2012 00:00:00 +0530 Thu, 16 Aug 2012 07:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215694 Denial of Cenvat credit on input services invoiced to the head office could not be sustained without examining whether the services were actually availed by the appellant unit or any other unit. The record showed that neither the adjudicating authority nor the appellate authority verified the place of actual consumption of the services, which was essential to determine eligibility to credit. In the absence of that factual enquiry, the matter could not be finally decided on the existing record. The impugned order was set aside and the matter remanded for de novo consideration after granting an opportunity of hearing. Case-Laws Central Excise Wed, 18 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215694