https://www.taxtmi.com/caselaws?id=278671 The Appellate Tribunal CESTAT Ahmedabad remanded the matter regarding entitlement to Cenvat credit for GTA services before the definition amendment of Input Services. The Tribunal emphasized the necessity of providing evidence on ownership of goods and delivery basis. The decision allowed the appeal, leading to a remand for a fresh decision by the Adjudicating Authority, ensuring principles of natural justice and fair hearing. This case underscores the importance of substantial evidence for Cenvat credit eligibility, emphasizing adherence to legal principles and granting parties a fair opportunity for a just resolution. en-us Thu, 18 Oct 2018 00:00:00 +0530 Sat, 16 Feb 2019 06:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278671 The Appellate Tribunal CESTAT Ahmedabad remanded the matter regarding entitlement to Cenvat credit for GTA services before the definition amendment of Input Services. The Tribunal emphasized the necessity of providing evidence on ownership of goods and delivery basis. The decision allowed the appeal, leading to a remand for a fresh decision by the Adjudicating Authority, ensuring principles of natural justice and fair hearing. This case underscores the importance of substantial evidence for Cenvat credit eligibility, emphasizing adherence to legal principles and granting parties a fair opportunity for a just resolution. Case-Laws Service Tax Thu, 18 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278671