https://www.taxtmi.com/caselaws?id=284591 The Tribunal allowed the appeal by remanding the case to the original authority for fresh adjudication. It found that the disputed services qualified as 'input service' under the Cenvat Credit Rules based on the expenses reflected in the Books of Account. The denial of CENVAT benefit was deemed unjustified, and the appellant was given the chance to provide documentary evidence to establish eligibility for the benefit. The original authority was instructed to conduct a personal hearing for the appellant and address all issues in the fresh decision. en-us Wed, 14 Nov 2018 00:00:00 +0530 Thu, 28 Nov 2019 10:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284591 The Tribunal allowed the appeal by remanding the case to the original authority for fresh adjudication. It found that the disputed services qualified as 'input service' under the Cenvat Credit Rules based on the expenses reflected in the Books of Account. The denial of CENVAT benefit was deemed unjustified, and the appellant was given the chance to provide documentary evidence to establish eligibility for the benefit. The original authority was instructed to conduct a personal hearing for the appellant and address all issues in the fresh decision. Case-Laws Service Tax Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284591