https://www.taxtmi.com/caselaws?id=34111 ST-5 form appeals were treated as maintainable in a dispute over denial of Cenvat credit on input services, particularly where an ST-4 appeal had already been entertained by the appellate authority without objection. The Tribunal discharged the show cause notices in favour of the assessee on that procedural footing, while expressly leaving open the merits of whether such demands should be raised under Section 11A of the Central Excise Act, 1944 or Section 73 of the Finance Act, 1994. en-us Fri, 07 Nov 2008 00:00:00 +0530 Sat, 25 Dec 2010 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34111 ST-5 form appeals were treated as maintainable in a dispute over denial of Cenvat credit on input services, particularly where an ST-4 appeal had already been entertained by the appellate authority without objection. The Tribunal discharged the show cause notices in favour of the assessee on that procedural footing, while expressly leaving open the merits of whether such demands should be raised under Section 11A of the Central Excise Act, 1944 or Section 73 of the Finance Act, 1994. Case-Laws Central Excise Fri, 07 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34111