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    <description>The Tribunal allowed the appeal by remanding the case to the adjudicating authority to verify whether the input services were genuinely received and utilized in manufacturing. Emphasizing the importance of clear evidence, the decision highlighted the need to prevent unwarranted denial of CENVAT Credit. The remand order aimed to ensure a fair examination before determining the appellant&#039;s eligibility for credit.</description>
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      <description>The Tribunal allowed the appeal by remanding the case to the adjudicating authority to verify whether the input services were genuinely received and utilized in manufacturing. Emphasizing the importance of clear evidence, the decision highlighted the need to prevent unwarranted denial of CENVAT Credit. The remand order aimed to ensure a fair examination before determining the appellant&#039;s eligibility for credit.</description>
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