https://www.taxtmi.com/caselaws?id=288504 Demand under Rule 6(3) of the Cenvat Credit Rules depended on whether the assessee had fully reversed common input service credit. The adjudicating authority had found only partial reversal, while the appellate record suggested the assessee claimed full reversal, but that factual position had not been properly verified. As the extent of reversal required fresh examination, the matter could not be decided on the existing record. The impugned order was set aside and the matter was remanded to the original authority for reconsideration after granting the assessee a reasonable opportunity to produce additional documents. en-us Mon, 29 Jan 2018 00:00:00 +0530 Thu, 11 Jun 2020 20:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288504 Demand under Rule 6(3) of the Cenvat Credit Rules depended on whether the assessee had fully reversed common input service credit. The adjudicating authority had found only partial reversal, while the appellate record suggested the assessee claimed full reversal, but that factual position had not been properly verified. As the extent of reversal required fresh examination, the matter could not be decided on the existing record. The impugned order was set aside and the matter was remanded to the original authority for reconsideration after granting the assessee a reasonable opportunity to produce additional documents. Case-Laws Central Excise Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288504