https://www.taxtmi.com/caselaws?id=436737 The tribunal upheld the adjudicating authority's decision, ruling that the respondent's Works Contract Service did not require the reversal of cenvat credit under Rule 6(3A) of Cenvat Credit Rules, 2004. The show cause notice issued lacked proper jurisdiction, leading to the dismissal of the revenue's appeal. The tribunal found no evidence of suppression or mis-statement of facts, resulting in the proceedings being dropped and vacated. en-us Mon, 10 Apr 2023 00:00:00 +0530 Wed, 19 Apr 2023 22:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436737 The tribunal upheld the adjudicating authority's decision, ruling that the respondent's Works Contract Service did not require the reversal of cenvat credit under Rule 6(3A) of Cenvat Credit Rules, 2004. The show cause notice issued lacked proper jurisdiction, leading to the dismissal of the revenue's appeal. The tribunal found no evidence of suppression or mis-statement of facts, resulting in the proceedings being dropped and vacated. Case-Laws Central Excise Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436737