https://www.taxtmi.com/caselaws?id=449351 The Tribunal remanded the case to the Adjudicating Authority for reconsideration regarding the appellant's entitlement to Cenvat Credit on steel materials used in hoarding erection for advertising services. It emphasized reviewing the case in light of evolving legal interpretations and previous contradictory judgments. The Tribunal upheld the Adjudicating Authority's decision to drop the demand due to no suppression of facts, as confirmed by the CERA audit report. Consequently, the Revenue's appeal was dismissed, and the appellant's appeal was disposed of by remanding the matter for a fresh decision. en-us Thu, 08 Feb 2024 00:00:00 +0530 Sat, 10 Feb 2024 07:43:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449351 The Tribunal remanded the case to the Adjudicating Authority for reconsideration regarding the appellant's entitlement to Cenvat Credit on steel materials used in hoarding erection for advertising services. It emphasized reviewing the case in light of evolving legal interpretations and previous contradictory judgments. The Tribunal upheld the Adjudicating Authority's decision to drop the demand due to no suppression of facts, as confirmed by the CERA audit report. Consequently, the Revenue's appeal was dismissed, and the appellant's appeal was disposed of by remanding the matter for a fresh decision. Case-Laws Service Tax Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449351