https://www.taxtmi.com/caselaws?id=369313 The appellant, a 100% EOU service provider, had cenvat credit denied for two quarters. The denial was based on different grounds in the Order-in-Original and the Order-in-Appeal. The appellant eventually submitted all required documents, including a Chartered Accountant report, to establish eligibility for the credit. The Commissioner (Appeals) found in favor of the appellant, emphasizing substantial justice over technicalities. The appellant was granted the full refund claim amount with applicable interest, setting aside the Commissioner (Appeals) order. en-us Fri, 28 Sep 2018 00:00:00 +0530 Thu, 25 Oct 2018 08:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369313 The appellant, a 100% EOU service provider, had cenvat credit denied for two quarters. The denial was based on different grounds in the Order-in-Original and the Order-in-Appeal. The appellant eventually submitted all required documents, including a Chartered Accountant report, to establish eligibility for the credit. The Commissioner (Appeals) found in favor of the appellant, emphasizing substantial justice over technicalities. The appellant was granted the full refund claim amount with applicable interest, setting aside the Commissioner (Appeals) order. Case-Laws Service Tax Fri, 28 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369313