https://www.taxtmi.com/caselaws?id=233730 Refund of accumulated CENVAT credit on input services was remanded for fresh consideration because the Commissioner (Appeals) had upheld rejection without independently examining the appellant's submissions, the Board's circular, or the relevant case law. The Tribunal noted that refund on the same input services had been allowed for a subsequent period, which required proper evaluation. The appellate authority was directed to decide the matter afresh after giving both sides an opportunity to place evidence and submissions, and to apply the Board's circular, relevant precedents, and the earlier orders for the subsequent period. en-us Fri, 22 Feb 2013 00:00:00 +0530 Fri, 11 Sep 2015 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233730 Refund of accumulated CENVAT credit on input services was remanded for fresh consideration because the Commissioner (Appeals) had upheld rejection without independently examining the appellant's submissions, the Board's circular, or the relevant case law. The Tribunal noted that refund on the same input services had been allowed for a subsequent period, which required proper evaluation. The appellate authority was directed to decide the matter afresh after giving both sides an opportunity to place evidence and submissions, and to apply the Board's circular, relevant precedents, and the earlier orders for the subsequent period. Case-Laws Service Tax Fri, 22 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233730