https://www.taxtmi.com/caselaws?id=428001 A tribunal order setting aside a service tax demand was found unsustainable because it left undecided the Revenue's specific challenge to irregular availment and wrongful utilisation of CENVAT credit. The assessee did not dispute service tax liability on the construction activity treated as a works contract, but the core controversy on credit entitlement, supported by invoices and documentary evidence, was neither finally examined nor determined despite disallowance at the adjudication stage. The matter therefore required remand for a fresh speaking decision on the CENVAT credit issue and connected questions. en-us Wed, 10 Aug 2022 00:00:00 +0530 Tue, 06 Dec 2022 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428001 A tribunal order setting aside a service tax demand was found unsustainable because it left undecided the Revenue's specific challenge to irregular availment and wrongful utilisation of CENVAT credit. The assessee did not dispute service tax liability on the construction activity treated as a works contract, but the core controversy on credit entitlement, supported by invoices and documentary evidence, was neither finally examined nor determined despite disallowance at the adjudication stage. The matter therefore required remand for a fresh speaking decision on the CENVAT credit issue and connected questions. Case-Laws Service Tax Wed, 10 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428001