https://www.taxtmi.com/caselaws?id=325013 The Tribunal remanded the case to the adjudicating authority for a fresh decision on the appellant's eligibility to avail cenvat credit on services like repair contracts, clearing and forwarding, and professional charges. The appellant must provide evidence establishing the essential nature of these services to manufacturing operations and their direct relation to business activities. Verification of documents is required to determine the validity of claiming credit for clearing and forwarding services in connection with export activities. The decision emphasized adherence to legal precedents and principles of natural justice in reaching a final determination. en-us Mon, 08 Feb 2016 00:00:00 +0530 Tue, 08 Mar 2016 11:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325013 The Tribunal remanded the case to the adjudicating authority for a fresh decision on the appellant's eligibility to avail cenvat credit on services like repair contracts, clearing and forwarding, and professional charges. The appellant must provide evidence establishing the essential nature of these services to manufacturing operations and their direct relation to business activities. Verification of documents is required to determine the validity of claiming credit for clearing and forwarding services in connection with export activities. The decision emphasized adherence to legal precedents and principles of natural justice in reaching a final determination. Case-Laws Central Excise Mon, 08 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325013