https://www.taxtmi.com/caselaws?id=757348 Denial of adjustment/deduction towards service tax paid to vendors/sub-contractors for 2014-15, 2016-17 and 2017-18 (up to June 2017) was held unsustainable because the Commissioner (Appeals) applied the deduction principle for one year but rejected the remaining years without a detailed speaking order, merely citing non-production of Cenvat records and the one-year availment restriction; the matter was remanded for fresh determination permitting production of supporting documents. Demand confirmed by applying Rule 2A(ii)(a) of the 2006 Valuation Rules to restrict abatement to 60% was set aside since that legal basis was not invoked in the SCN. Invocation of the extended period was upheld as the assessee's improper method could not amount to disclosure, and penalty under s.78 was directed to be re-determined. en-us Wed, 14 Aug 2024 00:00:00 +0530 Thu, 18 Dec 2025 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757348 Denial of adjustment/deduction towards service tax paid to vendors/sub-contractors for 2014-15, 2016-17 and 2017-18 (up to June 2017) was held unsustainable because the Commissioner (Appeals) applied the deduction principle for one year but rejected the remaining years without a detailed speaking order, merely citing non-production of Cenvat records and the one-year availment restriction; the matter was remanded for fresh determination permitting production of supporting documents. Demand confirmed by applying Rule 2A(ii)(a) of the 2006 Valuation Rules to restrict abatement to 60% was set aside since that legal basis was not invoked in the SCN. Invocation of the extended period was upheld as the assessee's improper method could not amount to disclosure, and penalty under s.78 was directed to be re-determined. Case-Laws Service Tax Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757348