https://www.taxtmi.com/caselaws?id=785251 Eligibility of input service credit for outward transportation by goods transport agency in relation to cement clearances, and distribution of credit by an input service distributor, were examined; deficiencies in the impugned order included failure to consider end use differentiation, alleged duplication of demand on manufacturing units, and lack of inquiry into alleged suppression of facts and availability of alternative credit for clearances. Because findings were incomplete and material issues unaddressed, the impugned order was set aside and the matter remanded to the original authority for fresh adjudication and determination of any recoveries from the appellants factories. en-us Tue, 02 Dec 2025 00:00:00 +0530 Wed, 21 Jan 2026 08:41:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785251 Eligibility of input service credit for outward transportation by goods transport agency in relation to cement clearances, and distribution of credit by an input service distributor, were examined; deficiencies in the impugned order included failure to consider end use differentiation, alleged duplication of demand on manufacturing units, and lack of inquiry into alleged suppression of facts and availability of alternative credit for clearances. Because findings were incomplete and material issues unaddressed, the impugned order was set aside and the matter remanded to the original authority for fresh adjudication and determination of any recoveries from the appellants factories. Case-Laws Central Excise Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785251