https://www.taxtmi.com/caselaws?id=432759 The Tribunal set aside the denial of Cenvat Credit on various services by the Commissioner and remanded the case for fresh adjudication. The Tribunal emphasized the need for a clear examination of each service against the specific exclusion clauses post-amendment effective from 01.04.2011. The Adjudicating Authority was directed to consider relevant case law and clearly identify the exclusion clauses under which the credits were being denied. The matter was remanded for further review based on the principles outlined in Pepsico India Holdings (Pvt.) Ltd. and Reliance Industries Ltd. en-us Wed, 11 Jan 2023 00:00:00 +0530 Thu, 12 Jan 2023 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432759 The Tribunal set aside the denial of Cenvat Credit on various services by the Commissioner and remanded the case for fresh adjudication. The Tribunal emphasized the need for a clear examination of each service against the specific exclusion clauses post-amendment effective from 01.04.2011. The Adjudicating Authority was directed to consider relevant case law and clearly identify the exclusion clauses under which the credits were being denied. The matter was remanded for further review based on the principles outlined in Pepsico India Holdings (Pvt.) Ltd. and Reliance Industries Ltd. Case-Laws Central Excise Wed, 11 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432759