https://www.taxtmi.com/caselaws?id=760663 Under the legacy dispute resolution scheme, the Designated Committee had to consider whether the petitioner's demand was substantially discharged through cash payment and CENVAT/input credit adjustment before taking any further step. The circular dated 27 August 2019 contemplated adjustment of tax already paid through input credit where the matter remained disputed, so the Committee was required to objectively reconcile the payment particulars and determine whether 50% or more of the demand had been paid. A fresh consideration and a reasoned decision on entitlement were therefore necessary, with a further hearing only if relief was refused. en-us Wed, 23 Oct 2024 00:00:00 +0530 Fri, 25 Oct 2024 08:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760663 Under the legacy dispute resolution scheme, the Designated Committee had to consider whether the petitioner's demand was substantially discharged through cash payment and CENVAT/input credit adjustment before taking any further step. The circular dated 27 August 2019 contemplated adjustment of tax already paid through input credit where the matter remained disputed, so the Committee was required to objectively reconcile the payment particulars and determine whether 50% or more of the demand had been paid. A fresh consideration and a reasoned decision on entitlement were therefore necessary, with a further hearing only if relief was refused. Case-Laws Service Tax Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760663