https://www.taxtmi.com/caselaws?id=390392 Omission to consider the assessee's pleaded alternative basis for exemption under Notification No. 01/2006-ST, namely that reversal of Cenvat credit on common input services amounted to non-availment of credit, was treated as an error apparent in the order. The tribunal accepted that, if such reversal was established, the exemption could not be denied on that ground. As the factual position on reversal had not been verified, the matter was remanded for that limited inquiry and a fresh decision, and rectification was allowed. en-us Mon, 16 Sep 2019 00:00:00 +0530 Wed, 01 Jan 2020 16:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390392 Omission to consider the assessee's pleaded alternative basis for exemption under Notification No. 01/2006-ST, namely that reversal of Cenvat credit on common input services amounted to non-availment of credit, was treated as an error apparent in the order. The tribunal accepted that, if such reversal was established, the exemption could not be denied on that ground. As the factual position on reversal had not been verified, the matter was remanded for that limited inquiry and a fresh decision, and rectification was allowed. Case-Laws Service Tax Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390392