https://www.taxtmi.com/caselaws?id=344694 Cenvat credit denial on plastic crates, security services and contract labour services could not be sustained because the authorities failed to record findings on eligibility, despite the claims being raised in reply to the notice. Penalty under Section 11AC and Rule 15(2) was also unsustainable because the applicable amended rule and the pre-existing legal position for the relevant period were not examined. The authorities further omitted findings on limitation and alleged suppression. The order was set aside and the matter remanded for de novo adjudication with a reasoned decision after hearing the appellant. en-us Thu, 22 Dec 2016 00:00:00 +0530 Sat, 24 Jun 2017 08:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344694 Cenvat credit denial on plastic crates, security services and contract labour services could not be sustained because the authorities failed to record findings on eligibility, despite the claims being raised in reply to the notice. Penalty under Section 11AC and Rule 15(2) was also unsustainable because the applicable amended rule and the pre-existing legal position for the relevant period were not examined. The authorities further omitted findings on limitation and alleged suppression. The order was set aside and the matter remanded for de novo adjudication with a reasoned decision after hearing the appellant. Case-Laws Central Excise Thu, 22 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344694