https://www.taxtmi.com/caselaws?id=367182 Entitlement to Cenvat credit on work subcontracted by the main contractor depended on the correct characterization of the subcontracting arrangement and the applicable Cenvat Credit Rules, 2004. The prior departmental acceptance of credit for a later period, together with CBEC Circular No. 96/7/2007-S.T., indicated that the same legal approach may apply to the disputed period. Because the factual record on partial subcontracting was incomplete and the adjudication proceeded on an asserted assumption that the entire work had been subcontracted, the matter required fresh examination. The order was set aside and the case remanded for de novo adjudication and re-quantification. en-us Fri, 24 Aug 2018 00:00:00 +0530 Mon, 17 Sep 2018 07:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367182 Entitlement to Cenvat credit on work subcontracted by the main contractor depended on the correct characterization of the subcontracting arrangement and the applicable Cenvat Credit Rules, 2004. The prior departmental acceptance of credit for a later period, together with CBEC Circular No. 96/7/2007-S.T., indicated that the same legal approach may apply to the disputed period. Because the factual record on partial subcontracting was incomplete and the adjudication proceeded on an asserted assumption that the entire work had been subcontracted, the matter required fresh examination. The order was set aside and the case remanded for de novo adjudication and re-quantification. Case-Laws Service Tax Fri, 24 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367182