https://www.taxtmi.com/caselaws?id=755397 CESTAT Ahmedabad held that the adjudicating authority failed to properly examine whether services constituted works contract services and incorrectly denied CENVAT credit without calling for input service invoices despite appellant submitting invoice lists. The Commissioner also erred in demanding tax under supply of tangible goods service when services involved transfer of possession and effective control rights. The tribunal found the adjudicating authority inadequately examined appellant's submissions and remanded the matter for fresh consideration after proper fact verification. en-us Tue, 09 Jul 2024 00:00:00 +0530 Fri, 12 Jul 2024 08:35:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755397 CESTAT Ahmedabad held that the adjudicating authority failed to properly examine whether services constituted works contract services and incorrectly denied CENVAT credit without calling for input service invoices despite appellant submitting invoice lists. The Commissioner also erred in demanding tax under supply of tangible goods service when services involved transfer of possession and effective control rights. The tribunal found the adjudicating authority inadequately examined appellant's submissions and remanded the matter for fresh consideration after proper fact verification. Case-Laws Service Tax Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755397