Adjudicating Authority Examines Input-Output Service Link for CENVAT Credit Without Appellant's Input; Opportunity to Justify Needed.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT Credit - relationship between input and output service - a scrutiny by the adjudicating authority was made in the absence of the appellant who, given an opportunity, would have been in a position to justify the same, subject to satisfaction of the adjudicating authority.....