https://www.taxtmi.com/caselaws?id=389016 The Tribunal ruled in favor of the appellant, allowing the appeal and granting consequential relief. The decision emphasized the importance of substantiating claims with evidence and the burden of proof in cases involving the denial of Cenvat credit on new constructions. The Tribunal highlighted the significance of documentation and affidavits to support assertions regarding the nature of services availed, ensuring a fair assessment of the facts presented before denying legitimate credit to taxpayers. en-us Thu, 07 Nov 2019 00:00:00 +0530 Fri, 29 Nov 2019 10:03:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389016 The Tribunal ruled in favor of the appellant, allowing the appeal and granting consequential relief. The decision emphasized the importance of substantiating claims with evidence and the burden of proof in cases involving the denial of Cenvat credit on new constructions. The Tribunal highlighted the significance of documentation and affidavits to support assertions regarding the nature of services availed, ensuring a fair assessment of the facts presented before denying legitimate credit to taxpayers. Case-Laws Central Excise Thu, 07 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389016