https://www.taxtmi.com/caselaws?id=377686 The Tribunal allowed the appeal, directing de novo adjudication on the correctness of the Service Tax demand. It emphasized the appellant's right to appeal despite a delay of only 06 days in filing the first appeal. The Tribunal found merit in the appellant's arguments regarding non-reversal of CENVAT credit for exempted services, noting compliance with Rule 6(1) of CCR and previous adjudication without evidence of suppression or fraud. The impugned order was set aside for reconsideration based on the appellant's contentions and evidence. en-us Mon, 25 Mar 2019 00:00:00 +0530 Tue, 02 Apr 2019 07:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377686 The Tribunal allowed the appeal, directing de novo adjudication on the correctness of the Service Tax demand. It emphasized the appellant's right to appeal despite a delay of only 06 days in filing the first appeal. The Tribunal found merit in the appellant's arguments regarding non-reversal of CENVAT credit for exempted services, noting compliance with Rule 6(1) of CCR and previous adjudication without evidence of suppression or fraud. The impugned order was set aside for reconsideration based on the appellant's contentions and evidence. Case-Laws Service Tax Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377686