https://www.taxtmi.com/caselaws?id=753834 CESTAT Kolkata remanded the case to the Adjudicating Authority after finding the appellant failed to provide adequate documentary evidence for Cenvat Credit eligibility on input services used beyond place of removal. The tribunal directed the appellant be given opportunity to present factual details and evidence regarding their eligibility as both manufacturer and service provider. The Authority must verify nexus for cross-utilization of Cenvat Credit, noting GTA services credit availability differs between job worker and manufacturer capacities. Proceedings must be completed within three months following natural justice principles. en-us Thu, 25 Apr 2024 00:00:00 +0530 Wed, 12 Jun 2024 08:17:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753834 CESTAT Kolkata remanded the case to the Adjudicating Authority after finding the appellant failed to provide adequate documentary evidence for Cenvat Credit eligibility on input services used beyond place of removal. The tribunal directed the appellant be given opportunity to present factual details and evidence regarding their eligibility as both manufacturer and service provider. The Authority must verify nexus for cross-utilization of Cenvat Credit, noting GTA services credit availability differs between job worker and manufacturer capacities. Proceedings must be completed within three months following natural justice principles. Case-Laws Service Tax Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753834