https://www.taxtmi.com/caselaws?id=359383 The Tribunal set aside the Lower Authority's dismissal of the appellant's appeal regarding the availment of Cenvat credit on Service Tax. The Tribunal found that the Lower Authorities failed to consider the documentary evidence provided by the appellant, leading to an unjust dismissal. The matter was remanded to the Original Adjudicating Authority for re-adjudication after a thorough review of the documents. The issue of time bar on the demand for credit availed in March 2013 was not explicitly addressed but will likely be revisited during the re-examination. The judgment emphasizes the importance of a fair review process and thorough consideration of evidence in such cases. en-us Fri, 23 Mar 2018 00:00:00 +0530 Thu, 26 Apr 2018 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359383 The Tribunal set aside the Lower Authority's dismissal of the appellant's appeal regarding the availment of Cenvat credit on Service Tax. The Tribunal found that the Lower Authorities failed to consider the documentary evidence provided by the appellant, leading to an unjust dismissal. The matter was remanded to the Original Adjudicating Authority for re-adjudication after a thorough review of the documents. The issue of time bar on the demand for credit availed in March 2013 was not explicitly addressed but will likely be revisited during the re-examination. The judgment emphasizes the importance of a fair review process and thorough consideration of evidence in such cases. Case-Laws Central Excise Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359383