https://www.taxtmi.com/caselaws?id=345239 The appeal was remanded to the adjudicating authority for further examination based on the principles established in a previous case. The appellant was given the chance to provide detailed bill-wise information to prove that input service credits were utilized only after payments were made to the service provider. The court emphasized that mere availing of credit does not automatically result in interest and penalty, highlighting the need for proper evidence in such cases. The remand decision aimed to ensure a fair hearing and the submission of additional proof by the appellant. en-us Mon, 10 Jul 2017 00:00:00 +0530 Wed, 12 Jul 2017 07:07:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345239 The appeal was remanded to the adjudicating authority for further examination based on the principles established in a previous case. The appellant was given the chance to provide detailed bill-wise information to prove that input service credits were utilized only after payments were made to the service provider. The court emphasized that mere availing of credit does not automatically result in interest and penalty, highlighting the need for proper evidence in such cases. The remand decision aimed to ensure a fair hearing and the submission of additional proof by the appellant. Case-Laws Service Tax Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345239