https://www.taxtmi.com/caselaws?id=297157 A Tribunal order allowing CENVAT credit on services received from a foreign service provider was unsustainable because it gave no independent reasons and merely referred to earlier judgments. The HC held that, as the final fact-finding authority, the Tribunal must identify the relevant facts, frame the issues, and record its own reasoning after considering the applicable law and precedents. The appeal was allowed, the Tribunal's order was set aside, and the matter was remanded for fresh consideration through a detailed speaking order. en-us Tue, 28 Jan 2020 00:00:00 +0530 Sat, 21 Aug 2021 08:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297157 A Tribunal order allowing CENVAT credit on services received from a foreign service provider was unsustainable because it gave no independent reasons and merely referred to earlier judgments. The HC held that, as the final fact-finding authority, the Tribunal must identify the relevant facts, frame the issues, and record its own reasoning after considering the applicable law and precedents. The appeal was allowed, the Tribunal's order was set aside, and the matter was remanded for fresh consideration through a detailed speaking order. Case-Laws Central Excise Tue, 28 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297157