https://www.taxtmi.com/caselaws?id=759779 CESTAT Allahabad remanded a case concerning wrongly availed CENVAT credit on service tax paid for outward transportation charges. The department issued a show cause notice for recovery with interest and penalty based on credit taken against services other than GTA services. The tribunal found that the original authority failed to verify appellant's records and properly consider relevant Board Circulars from 2007, 2014, and 2015. The impugned order incorrectly placed burden of proof on appellant without allowing document verification. The matter was remanded for fresh consideration with proper verification of records and application of Board Circulars. en-us Mon, 07 Oct 2024 00:00:00 +0530 Wed, 09 Oct 2024 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759779 CESTAT Allahabad remanded a case concerning wrongly availed CENVAT credit on service tax paid for outward transportation charges. The department issued a show cause notice for recovery with interest and penalty based on credit taken against services other than GTA services. The tribunal found that the original authority failed to verify appellant's records and properly consider relevant Board Circulars from 2007, 2014, and 2015. The impugned order incorrectly placed burden of proof on appellant without allowing document verification. The matter was remanded for fresh consideration with proper verification of records and application of Board Circulars. Case-Laws Central Excise Mon, 07 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759779