https://www.taxtmi.com/caselaws?id=359293 Cenvat credit on capital goods and input services was denied for lack of supporting evidence, but the Tribunal found that the evidentiary gap required fresh examination because the purchases were routed through the Circle Telecom Store Depot and the receiving unit cited communication and personnel constraints. In the interest of justice, the impugned order was set aside and the matter was remanded for de novo adjudication with a reasoned order. The entitlement to credit and the equal penalty were not finally decided on merits and were left open for fresh determination by the adjudicating authority. en-us Wed, 28 Mar 2018 00:00:00 +0530 Thu, 26 Apr 2018 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359293 Cenvat credit on capital goods and input services was denied for lack of supporting evidence, but the Tribunal found that the evidentiary gap required fresh examination because the purchases were routed through the Circle Telecom Store Depot and the receiving unit cited communication and personnel constraints. In the interest of justice, the impugned order was set aside and the matter was remanded for de novo adjudication with a reasoned order. The entitlement to credit and the equal penalty were not finally decided on merits and were left open for fresh determination by the adjudicating authority. Case-Laws Service Tax Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359293