https://www.taxtmi.com/caselaws?id=346406 In a composite order disposing of multiple appeals or show-cause notices, each appeal must be tested separately against the monetary threshold under the litigation policy; appeals below the prescribed limit are not maintainable and cannot proceed. On the Cenvat credit issue, entitlement to credit on disputed input services requires service-wise findings based on the actual facts, and reliance on case law without matching the factual matrix is insufficient. The order was therefore sustained only to the extent of the monetary-limit objection, while the surviving matter was remanded for fresh adjudication with specific findings on each disputed service. en-us Thu, 27 Jul 2017 00:00:00 +0530 Tue, 22 Aug 2017 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346406 In a composite order disposing of multiple appeals or show-cause notices, each appeal must be tested separately against the monetary threshold under the litigation policy; appeals below the prescribed limit are not maintainable and cannot proceed. On the Cenvat credit issue, entitlement to credit on disputed input services requires service-wise findings based on the actual facts, and reliance on case law without matching the factual matrix is insufficient. The order was therefore sustained only to the extent of the monetary-limit objection, while the surviving matter was remanded for fresh adjudication with specific findings on each disputed service. Case-Laws Central Excise Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346406