https://www.taxtmi.com/caselaws?id=786754 Denial of Cenvat credit on specified input services was overturned because identical issues in the assessee's earlier and later periods were finally decided in the assessee's favour and the department did not appeal those orders; the Tribunal applied the principle that final orders operate as binding precedent and the department cannot take a contrary stance for the same assessee. Consequently the primary demand based on disallowed credit was held unsustainable, and associated interest and penalty contingent on that demand were also set aside; the appeal allowed with consequential relief. en-us Tue, 17 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786754 Denial of Cenvat credit on specified input services was overturned because identical issues in the assessee's earlier and later periods were finally decided in the assessee's favour and the department did not appeal those orders; the Tribunal applied the principle that final orders operate as binding precedent and the department cannot take a contrary stance for the same assessee. Consequently the primary demand based on disallowed credit was held unsustainable, and associated interest and penalty contingent on that demand were also set aside; the appeal allowed with consequential relief. Case-Laws Central Excise Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786754