https://www.taxtmi.com/caselaws?id=467033 Finalisation of provisional assessments without notice or an opportunity to be heard violates natural justice and requires fresh adjudication. A post-finalisation corrigendum cannot withdraw or substantially modify relief granted in a speaking order unless it is a bona fide clerical correction; such substantive revision requires notice and hearing. Reversal of CENVAT credit on common input services under Rule 6 requires reconsideration where procedural defects exist and relevant conflicting precedents must be addressed. Credit for hotel accommodation and staff medical insurance is excluded from eligible input services under the applicable CENVAT Credit Rules, so its denial stands. en-us Thu, 01 Feb 2024 00:00:00 +0530 Mon, 02 Mar 2026 19:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467033 Finalisation of provisional assessments without notice or an opportunity to be heard violates natural justice and requires fresh adjudication. A post-finalisation corrigendum cannot withdraw or substantially modify relief granted in a speaking order unless it is a bona fide clerical correction; such substantive revision requires notice and hearing. Reversal of CENVAT credit on common input services under Rule 6 requires reconsideration where procedural defects exist and relevant conflicting precedents must be addressed. Credit for hotel accommodation and staff medical insurance is excluded from eligible input services under the applicable CENVAT Credit Rules, so its denial stands. Case-Laws Service Tax Thu, 01 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467033