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2022 (10) TMI 798 - AT - Central ExciseCENVAT Credit - input services - adjudication authority in respect of disputed input services denied the credit without discussing the nature and use of the services in the Appellant’s factory - violation of principles of natural justice - HELD THAT:- The nature of use of the disputed services as explained by the appellant was not properly addressed by the adjudicating authority in the impugned order passed by him. Hence, the matter should be remanded to the original authority for a proper fact finding on issue of eligibility of Cenvat credit on the disputed services. The appeal is allowed by way of remand to the adjudicating authority to pass a de novo order after considering all the documents to be submitted by the appellant before him.
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