https://www.taxtmi.com/caselaws?id=222154 The Tribunal set aside the order demanding Rs. 39,16,825/- for service tax, interest, and penalty, remanding the case for fresh review. The appellant's failure to provide declarations for non-availment of cenvat credit was pivotal. The Tribunal emphasized the importance of submitting these declarations for proper assessment, underscoring adherence to natural justice principles. The decision ensures a comprehensive reevaluation by the adjudicating authority, focusing on all evidence presented by the appellant, without expressing an opinion on the declarations' validity. en-us Tue, 12 Jun 2012 00:00:00 +0530 Tue, 16 Apr 2013 17:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222154 The Tribunal set aside the order demanding Rs. 39,16,825/- for service tax, interest, and penalty, remanding the case for fresh review. The appellant's failure to provide declarations for non-availment of cenvat credit was pivotal. The Tribunal emphasized the importance of submitting these declarations for proper assessment, underscoring adherence to natural justice principles. The decision ensures a comprehensive reevaluation by the adjudicating authority, focusing on all evidence presented by the appellant, without expressing an opinion on the declarations' validity. Case-Laws Service Tax Tue, 12 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222154