https://www.taxtmi.com/caselaws?id=220529 The appeal was allowed by way of remand, directing a fresh assessment by the first appellate authority following principles of natural justice. The Tribunal emphasized the need for factual appreciation to determine if the services provided by the outside agency were a contractual obligation, highlighting the importance of assessing the availing of CENVAT Credit based on this factual matrix. The appellant was permitted to present additional evidence to support their claim, with all issues left open for the first appellate authority to decide after evaluating the new evidence. en-us Mon, 07 Jan 2013 00:00:00 +0530 Fri, 25 Jan 2013 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220529 The appeal was allowed by way of remand, directing a fresh assessment by the first appellate authority following principles of natural justice. The Tribunal emphasized the need for factual appreciation to determine if the services provided by the outside agency were a contractual obligation, highlighting the importance of assessing the availing of CENVAT Credit based on this factual matrix. The appellant was permitted to present additional evidence to support their claim, with all issues left open for the first appellate authority to decide after evaluating the new evidence. Case-Laws Service Tax Mon, 07 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220529