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    <description>The Tribunal criticized the authorities for denying CENVAT credit on various services without proper examination of evidence. They directed the adjudicating authority to assess the relevance of the services by considering evidence submitted by the appellant. Emphasizing the importance of a fair evaluation, the Tribunal remanded both appeals for reevaluation, highlighting the need for a thorough review of all evidence and relevant factors before making a decision.</description>
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      <description>The Tribunal criticized the authorities for denying CENVAT credit on various services without proper examination of evidence. They directed the adjudicating authority to assess the relevance of the services by considering evidence submitted by the appellant. Emphasizing the importance of a fair evaluation, the Tribunal remanded both appeals for reevaluation, highlighting the need for a thorough review of all evidence and relevant factors before making a decision.</description>
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