https://www.taxtmi.com/caselaws?id=425101 Additional legal grounds and supporting material were entertainable before the Tribunal where they affected tax liability and the parties had an opportunity to respond. Service tax demand could not be sustained on third-party records, uncorroborated statements, or TDS/26AS entries alone, because those materials did not by themselves prove the existence or value of taxable services and the department had not independently discharged its evidentiary burden. The Tribunal also noted that documents not recovered from the assessee's custody did not attract the presumption applicable to seized materials. On the CENVAT issue, invoices and credit records supported the assessee, so denial of credit was unsustainable, leaving only the admitted and already paid service tax amount unaffected. en-us Fri, 15 Jul 2022 00:00:00 +0530 Wed, 12 Apr 2023 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425101 Additional legal grounds and supporting material were entertainable before the Tribunal where they affected tax liability and the parties had an opportunity to respond. Service tax demand could not be sustained on third-party records, uncorroborated statements, or TDS/26AS entries alone, because those materials did not by themselves prove the existence or value of taxable services and the department had not independently discharged its evidentiary burden. The Tribunal also noted that documents not recovered from the assessee's custody did not attract the presumption applicable to seized materials. On the CENVAT issue, invoices and credit records supported the assessee, so denial of credit was unsustainable, leaving only the admitted and already paid service tax amount unaffected. Case-Laws Service Tax Fri, 15 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425101