https://www.taxtmi.com/caselaws?id=760207 The Tribunal set aside the impugned order and allowed the appeal by remanding the case for de novo adjudication. The matter was sent back to the adjudicating authority for a comprehensive review, focusing on the eligibility of CENVAT credit for input services related to civil construction work of a power plant. The Tribunal emphasized the need to thoroughly examine the documents supporting the completion of civil work before 31.03.2011 and to address the applicability of the Point of Taxation Rules, 2011 on invoices raised post-01.04.2011. All issues remain open for further consideration, ensuring compliance with natural justice principles. en-us Tue, 15 Oct 2024 00:00:00 +0530 Fri, 18 Oct 2024 09:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760207 The Tribunal set aside the impugned order and allowed the appeal by remanding the case for de novo adjudication. The matter was sent back to the adjudicating authority for a comprehensive review, focusing on the eligibility of CENVAT credit for input services related to civil construction work of a power plant. The Tribunal emphasized the need to thoroughly examine the documents supporting the completion of civil work before 31.03.2011 and to address the applicability of the Point of Taxation Rules, 2011 on invoices raised post-01.04.2011. All issues remain open for further consideration, ensuring compliance with natural justice principles. Case-Laws Central Excise Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760207