https://www.taxtmi.com/caselaws?id=357288 The Tribunal set aside the order confirming the denial of irregularly availed credit under "Business Auxiliary Service" for automobile parts subject to central excise duty. The decision was based on the lack of factual support and specificity in the show cause notice, which failed to adequately substantiate the allegations. The matter was remanded back to the Original Authority for a fresh review, providing the appellant an opportunity to present supporting evidence within the scope of the notice issued against them. en-us Mon, 19 Mar 2018 00:00:00 +0530 Wed, 21 Mar 2018 08:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357288 The Tribunal set aside the order confirming the denial of irregularly availed credit under "Business Auxiliary Service" for automobile parts subject to central excise duty. The decision was based on the lack of factual support and specificity in the show cause notice, which failed to adequately substantiate the allegations. The matter was remanded back to the Original Authority for a fresh review, providing the appellant an opportunity to present supporting evidence within the scope of the notice issued against them. Case-Laws Central Excise Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357288