https://www.taxtmi.com/caselaws?id=255707 The Tribunal remanded the case for fresh adjudication to allow the appellants another opportunity to provide evidence supporting their claim of not availing CENVAT credit on services related to tour operator activities. The decision emphasizes the importance of evidence and documentation in establishing eligibility for abatement under Notification No.1/2006-ST, highlighting the burden on the assessee to prove exemption eligibility. The Tribunal stressed procedural fairness, the need for thorough examination of evidence, and providing the appellant with a fair chance to present their case to avoid delays in the adjudicative process. en-us Thu, 08 May 2014 00:00:00 +0530 Fri, 23 Jan 2015 06:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255707 The Tribunal remanded the case for fresh adjudication to allow the appellants another opportunity to provide evidence supporting their claim of not availing CENVAT credit on services related to tour operator activities. The decision emphasizes the importance of evidence and documentation in establishing eligibility for abatement under Notification No.1/2006-ST, highlighting the burden on the assessee to prove exemption eligibility. The Tribunal stressed procedural fairness, the need for thorough examination of evidence, and providing the appellant with a fair chance to present their case to avoid delays in the adjudicative process. Case-Laws Service Tax Thu, 08 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255707