https://www.taxtmi.com/caselaws?id=796978 CENVAT credit on construction services used to set up a factory required adjudication on merits because the claim had been raised throughout the proceedings and the applicable definition of input service included services relating to factory set-up during the relevant period. The Tribunal, as the final fact-finding authority, had to determine the claim, including whether the denial exceeded the show-cause notice; its failure to do so required fresh consideration. Penalty also required fresh examination because an earlier finding treated the dispute as interpretational and found no penalty imposable, yet an equivalent penalty was later sustained without a Tribunal finding. Denial of credit, consequential interest and penalty could not stand without complete adjudication. en-us Fri, 07 Aug 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796978 CENVAT credit on construction services used to set up a factory required adjudication on merits because the claim had been raised throughout the proceedings and the applicable definition of input service included services relating to factory set-up during the relevant period. The Tribunal, as the final fact-finding authority, had to determine the claim, including whether the denial exceeded the show-cause notice; its failure to do so required fresh consideration. Penalty also required fresh examination because an earlier finding treated the dispute as interpretational and found no penalty imposable, yet an equivalent penalty was later sustained without a Tribunal finding. Denial of credit, consequential interest and penalty could not stand without complete adjudication. Case-Laws Central Excise Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796978