https://www.taxtmi.com/caselaws?id=387758 The tribunal allowed the appellant's appeal by remanding the case to the Adjudicating Authority for a fresh decision. The decision emphasized the need for a thorough examination of credit allocation based on factory operations and common services utilized, as well as the admissibility of input services under Rule 2(l) of CCR. The remand was deemed necessary due to the lower authorities' failure to consider these crucial aspects, ensuring a comprehensive ruling based on legal precedents and arguments presented during the proceedings. en-us Tue, 29 Oct 2019 00:00:00 +0530 Fri, 01 Nov 2019 20:53:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387758 The tribunal allowed the appellant's appeal by remanding the case to the Adjudicating Authority for a fresh decision. The decision emphasized the need for a thorough examination of credit allocation based on factory operations and common services utilized, as well as the admissibility of input services under Rule 2(l) of CCR. The remand was deemed necessary due to the lower authorities' failure to consider these crucial aspects, ensuring a comprehensive ruling based on legal precedents and arguments presented during the proceedings. Case-Laws Central Excise Tue, 29 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387758