https://www.taxtmi.com/caselaws?id=201572 CESTAT, Ahmedabad held that the assessee manufacturing polyester filament yarn was entitled to Cenvat credit of service tax taken on invoices issued in the name of its head office rather than the factory, as there was no dispute about receipt or use of input services for the factory. It upheld the Commissioner's order dropping the demand, holding that use of such invoices did not amount to suppression or wilful misstatement and that the extended limitation period was not invocable. Consequently, penalty was held unsustainable and set aside. The Revenue's appeal was rejected and the assessee's appeal was allowed. en-us Fri, 30 Jul 2010 00:00:00 +0530 Wed, 19 Nov 2025 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201572 CESTAT, Ahmedabad held that the assessee manufacturing polyester filament yarn was entitled to Cenvat credit of service tax taken on invoices issued in the name of its head office rather than the factory, as there was no dispute about receipt or use of input services for the factory. It upheld the Commissioner's order dropping the demand, holding that use of such invoices did not amount to suppression or wilful misstatement and that the extended limitation period was not invocable. Consequently, penalty was held unsustainable and set aside. The Revenue's appeal was rejected and the assessee's appeal was allowed. Case-Laws Service Tax Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201572