https://www.taxtmi.com/caselaws?id=336571 The Tribunal allowed the appeals for remand to the Adjudicating Authority for verification to determine if the services for which credit was taken were utilized in the Hooghly unit, emphasizing the need for a personal hearing to explain service utilization. The judgment underscores the importance of demonstrating service utilization for claiming cenvat credit, particularly when services are availed centrally but allegedly used in specific units, requiring concrete evidence of service usage to support credit claims. The case highlights the meticulous approach needed to resolve disputes over credit eligibility based on service utilization, emphasizing the necessity of substantiating service usage to validate cenvat credit claims. en-us Mon, 22 Aug 2016 00:00:00 +0530 Tue, 05 Sep 2017 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336571 The Tribunal allowed the appeals for remand to the Adjudicating Authority for verification to determine if the services for which credit was taken were utilized in the Hooghly unit, emphasizing the need for a personal hearing to explain service utilization. The judgment underscores the importance of demonstrating service utilization for claiming cenvat credit, particularly when services are availed centrally but allegedly used in specific units, requiring concrete evidence of service usage to support credit claims. The case highlights the meticulous approach needed to resolve disputes over credit eligibility based on service utilization, emphasizing the necessity of substantiating service usage to validate cenvat credit claims. Case-Laws Central Excise Mon, 22 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336571