https://www.taxtmi.com/caselaws?id=371890 Material evidence supporting entitlement to CENVAT credit on input services at the head office had not been fully examined at the original stage, so the Tribunal held that the claim should be re-examined in de novo proceedings. It accepted that additional registration certificates and supporting records could be considered, directed fresh adjudication on the admissibility of the credit, and left the substantive issue open. The remand was ordered so the dispute could be decided on a complete evidentiary record, with a time limit for completion and cooperation required from the assessee. en-us Fri, 26 Oct 2018 00:00:00 +0530 Fri, 14 Dec 2018 07:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371890 Material evidence supporting entitlement to CENVAT credit on input services at the head office had not been fully examined at the original stage, so the Tribunal held that the claim should be re-examined in de novo proceedings. It accepted that additional registration certificates and supporting records could be considered, directed fresh adjudication on the admissibility of the credit, and left the substantive issue open. The remand was ordered so the dispute could be decided on a complete evidentiary record, with a time limit for completion and cooperation required from the assessee. Case-Laws Central Excise Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371890