https://www.taxtmi.com/caselaws?id=359998 The Tribunal allowed the appeal by remanding the matter to the original authority for reevaluation. It held that the disputed services qualified as input services before the amendment, emphasizing that once credit is properly taken, its utilization cannot be questioned based on subsequent amendments. The Tribunal directed verification of the period when the Cenvat credit was actually taken, highlighting the importance of a personal hearing for the appellant. The decision aimed to ensure due process and consideration of the appellant's contentions regarding the timing of Cenvat credit availed. en-us Thu, 03 May 2018 00:00:00 +0530 Wed, 28 Oct 2020 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359998 The Tribunal allowed the appeal by remanding the matter to the original authority for reevaluation. It held that the disputed services qualified as input services before the amendment, emphasizing that once credit is properly taken, its utilization cannot be questioned based on subsequent amendments. The Tribunal directed verification of the period when the Cenvat credit was actually taken, highlighting the importance of a personal hearing for the appellant. The decision aimed to ensure due process and consideration of the appellant's contentions regarding the timing of Cenvat credit availed. Case-Laws Service Tax Thu, 03 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359998