https://www.taxtmi.com/caselaws?id=780661 CESTAT allowed the appeal and remanded the matter to the Adjudicating Authority for fresh determination. The tribunal held that the Commissioner (Appeals) erred in rejecting the VCES-based contention solely because it was not raised before the adjudicating forum and because payments were said to be incomplete; if an accepted VCES application exists the appellant's statutory rights cannot be negated by its absence at adjudication. The Adjudicating Authority must examine whether dues were fully discharged in view of contradictions on the record and redetermine liability, limitation and penalty issues. en-us Fri, 31 Oct 2025 00:00:00 +0530 Tue, 04 Nov 2025 08:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780661 CESTAT allowed the appeal and remanded the matter to the Adjudicating Authority for fresh determination. The tribunal held that the Commissioner (Appeals) erred in rejecting the VCES-based contention solely because it was not raised before the adjudicating forum and because payments were said to be incomplete; if an accepted VCES application exists the appellant's statutory rights cannot be negated by its absence at adjudication. The Adjudicating Authority must examine whether dues were fully discharged in view of contradictions on the record and redetermine liability, limitation and penalty issues. Case-Laws Service Tax Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780661