https://www.taxtmi.com/caselaws?id=467033 The article addresses four issues: (i) finalisation of provisional assessments without issuing show cause notices breached natural justice and orders are set aside and remitted for de novo adjudication; (ii) a post finalisation corrigendum that withdrew previously granted relief was an impermissible review by corrigendum without fresh notice and is set aside to that extent; (iii) reversal of common input service credit under Rule 6 was remitted for fresh consideration because of procedural defects and conflicting precedents, leaving substantive contentions open; (iv) CENVAT credit for hotel accommodation and staff medical insurance falls within statutory exclusions and denial of credit is affirmed. 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 The article addresses four issues: (i) finalisation of provisional assessments without issuing show cause notices breached natural justice and orders are set aside and remitted for de novo adjudication; (ii) a post finalisation corrigendum that withdrew previously granted relief was an impermissible review by corrigendum without fresh notice and is set aside to that extent; (iii) reversal of common input service credit under Rule 6 was remitted for fresh consideration because of procedural defects and conflicting precedents, leaving substantive contentions open; (iv) CENVAT credit for hotel accommodation and staff medical insurance falls within statutory exclusions and denial of credit is affirmed. Case-Laws Service Tax Thu, 01 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467033