https://www.taxtmi.com/caselaws?id=328018 The tribunal allowed the appeals by remanding the matter to the adjudicating authority for fresh de novo adjudication, following the principle that the relevant period for availing Cenvat Credit is when the credit was actually availed, not when the input/service was received. The lower authorities' heavy reliance on quarterly returns was criticized, and verification of the Cenvat Credit account for the correct period was ordered. The judgment was pronounced on 25/04/2016, with reference to a precedent from the Hon'ble Gujarat High Court. en-us Mon, 25 Apr 2016 00:00:00 +0530 Wed, 30 Aug 2017 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328018 The tribunal allowed the appeals by remanding the matter to the adjudicating authority for fresh de novo adjudication, following the principle that the relevant period for availing Cenvat Credit is when the credit was actually availed, not when the input/service was received. The lower authorities' heavy reliance on quarterly returns was criticized, and verification of the Cenvat Credit account for the correct period was ordered. The judgment was pronounced on 25/04/2016, with reference to a precedent from the Hon'ble Gujarat High Court. Case-Laws Service Tax Mon, 25 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328018