https://www.taxtmi.com/caselaws?id=445325 The Tribunal set aside the impugned order and allowed the appeal by remanding the case to the Adjudicating Authority. It found that the appellant was prima facie eligible for cenvat credit as the ISD invoices correctly bore the name and address of the appellant's factory, addressing the issue of address discrepancy. Additionally, the Tribunal acknowledged the established nexus between the input services and the manufacturing of the final product, indicating that credit could not be denied on this ground. The case requires reconsideration by the Adjudicating Authority based on these findings. en-us Fri, 03 Nov 2023 00:00:00 +0530 Mon, 06 Nov 2023 10:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445325 The Tribunal set aside the impugned order and allowed the appeal by remanding the case to the Adjudicating Authority. It found that the appellant was prima facie eligible for cenvat credit as the ISD invoices correctly bore the name and address of the appellant's factory, addressing the issue of address discrepancy. Additionally, the Tribunal acknowledged the established nexus between the input services and the manufacturing of the final product, indicating that credit could not be denied on this ground. The case requires reconsideration by the Adjudicating Authority based on these findings. Case-Laws Central Excise Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445325