https://www.taxtmi.com/caselaws?id=354859 The Appellate Tribunal dismissed the Revenue's appeal, affirming the decision in favor of the assessee regarding the denial of CENVAT credit on steel products for construction activities. The Tribunal emphasized the importance of following binding precedents and decisions of higher courts, highlighting the hierarchical judicial system's role in maintaining consistency and adherence to legal principles. The decision was based on the interpretation of relevant legal provisions and judicial precedents, giving precedence to decisions favoring the assessee. en-us Fri, 12 Jan 2018 00:00:00 +0530 Sat, 24 Feb 2018 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354859 The Appellate Tribunal dismissed the Revenue's appeal, affirming the decision in favor of the assessee regarding the denial of CENVAT credit on steel products for construction activities. The Tribunal emphasized the importance of following binding precedents and decisions of higher courts, highlighting the hierarchical judicial system's role in maintaining consistency and adherence to legal principles. The decision was based on the interpretation of relevant legal provisions and judicial precedents, giving precedence to decisions favoring the assessee. Case-Laws Central Excise Fri, 12 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354859