https://www.taxtmi.com/caselaws?id=253354 Cenvat credit disputes on input services require a full examination of the eligibility of each disputed service and any limitation plea before final disposal. Where the appellate authority does not record findings on several input services specifically raised in the show cause notice, and the record shows that the assessee has produced return and credit documents, the matter cannot be conclusively decided on the available material. The impugned order was set aside and the case was remanded for fresh consideration of credit eligibility on the other input services and the limitation objection, with a reasonable opportunity of hearing. en-us Fri, 07 Nov 2014 00:00:00 +0530 Fri, 21 Nov 2014 18:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253354 Cenvat credit disputes on input services require a full examination of the eligibility of each disputed service and any limitation plea before final disposal. Where the appellate authority does not record findings on several input services specifically raised in the show cause notice, and the record shows that the assessee has produced return and credit documents, the matter cannot be conclusively decided on the available material. The impugned order was set aside and the case was remanded for fresh consideration of credit eligibility on the other input services and the limitation objection, with a reasonable opportunity of hearing. Case-Laws Central Excise Fri, 07 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253354