https://www.taxtmi.com/caselaws?id=463594 Appellant had already reversed the inadmissible CENVAT credit on SAD along with interest, as recorded by the adjudicating authority; consequently the show-cause proceedings were unnecessary and void ab initio. The tribunal held the sole issue was reversal of inadmissible credit, not discrepancies in revised returns, and found the impugned order unsustainable. The impugned order was set aside and the appeal allowed. en-us Tue, 30 May 2023 00:00:00 +0530 Mon, 08 Sep 2025 18:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463594 Appellant had already reversed the inadmissible CENVAT credit on SAD along with interest, as recorded by the adjudicating authority; consequently the show-cause proceedings were unnecessary and void ab initio. The tribunal held the sole issue was reversal of inadmissible credit, not discrepancies in revised returns, and found the impugned order unsustainable. The impugned order was set aside and the appeal allowed. Case-Laws Service Tax Tue, 30 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463594