https://www.taxtmi.com/caselaws?id=422534 The CESTAT allowed the appeal, upholding the correctness of availing CENVAT Credit on Construction Services by the appellant. The Tribunal found the reasons for rejecting the refund on grounds of unjust enrichment unsustainable, emphasizing the need for concrete evidence in tax disputes. The Revenue's failure to disprove the Chartered Accountant certificate led to the appeal being allowed with consequential benefits, stressing the importance of substantiated claims and the necessity for Revenue to provide documentary evidence in tax matters. en-us Thu, 28 Apr 2022 00:00:00 +0530 Wed, 18 May 2022 08:55:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422534 The CESTAT allowed the appeal, upholding the correctness of availing CENVAT Credit on Construction Services by the appellant. The Tribunal found the reasons for rejecting the refund on grounds of unjust enrichment unsustainable, emphasizing the need for concrete evidence in tax disputes. The Revenue's failure to disprove the Chartered Accountant certificate led to the appeal being allowed with consequential benefits, stressing the importance of substantiated claims and the necessity for Revenue to provide documentary evidence in tax matters. Case-Laws Central Excise Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422534