https://www.taxtmi.com/caselaws?id=348246 The Tribunal set aside the impugned order and remanded the matter to the Original Authority for a fresh decision. The appellant was directed to be given a fair opportunity to present their case regarding eligibility for abatement under Notification no.12/2003-ST and cenvat credit due to irregular documents lacking PAN based registration numbers. The Tribunal emphasized the need for a clear finding on the eligibility for the benefit under Notification no.12/2003-ST and verification of the actual discharge of service tax before deciding on cenvat credit eligibility. en-us Fri, 18 Aug 2017 00:00:00 +0530 Tue, 19 Sep 2017 10:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348246 The Tribunal set aside the impugned order and remanded the matter to the Original Authority for a fresh decision. The appellant was directed to be given a fair opportunity to present their case regarding eligibility for abatement under Notification no.12/2003-ST and cenvat credit due to irregular documents lacking PAN based registration numbers. The Tribunal emphasized the need for a clear finding on the eligibility for the benefit under Notification no.12/2003-ST and verification of the actual discharge of service tax before deciding on cenvat credit eligibility. Case-Laws Service Tax Fri, 18 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348246