https://www.taxtmi.com/caselaws?id=246337 The Tribunal upheld the lower Appellate Authority's decision on the issue of limitation, rejecting the Department's appeal regarding the grant of Cenvat credit for warehousing services. The Tribunal also remanded the denial and grant of Cenvat credit for specific items used in chimney manufacturing back to the original authority for fresh adjudication, as both authorities failed to consider the relevant provisions of the law. The Tribunal ordered a fresh adjudication on the interpretation of the definition of 'input' under the Cenvat Credit Rules, emphasizing the need to consider this definition and principles of natural justice. en-us Fri, 16 Dec 2011 00:00:00 +0530 Sun, 20 Apr 2014 16:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246337 The Tribunal upheld the lower Appellate Authority's decision on the issue of limitation, rejecting the Department's appeal regarding the grant of Cenvat credit for warehousing services. The Tribunal also remanded the denial and grant of Cenvat credit for specific items used in chimney manufacturing back to the original authority for fresh adjudication, as both authorities failed to consider the relevant provisions of the law. The Tribunal ordered a fresh adjudication on the interpretation of the definition of 'input' under the Cenvat Credit Rules, emphasizing the need to consider this definition and principles of natural justice. Case-Laws Central Excise Fri, 16 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246337