https://www.taxtmi.com/caselaws?id=373400 The Tribunal allowed the appeal, remanding the matter to the adjudicating authority for proper verification of records to determine the correctness of credit availed by the appellant. The appellant was directed to provide all records within six weeks for scrutiny, with a reasonable opportunity of hearing to be granted. The Tribunal noted discrepancies in credit balances and ST-3 returns, emphasizing the need for thorough scrutiny before passing orders. The department failed to conduct proper scrutiny despite the appellant carrying necessary documents, leading to the decision in favor of the appellant for further verification. en-us Mon, 07 Jan 2019 00:00:00 +0530 Sat, 12 Jan 2019 06:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373400 The Tribunal allowed the appeal, remanding the matter to the adjudicating authority for proper verification of records to determine the correctness of credit availed by the appellant. The appellant was directed to provide all records within six weeks for scrutiny, with a reasonable opportunity of hearing to be granted. The Tribunal noted discrepancies in credit balances and ST-3 returns, emphasizing the need for thorough scrutiny before passing orders. The department failed to conduct proper scrutiny despite the appellant carrying necessary documents, leading to the decision in favor of the appellant for further verification. Case-Laws Service Tax Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373400