https://www.taxtmi.com/caselaws?id=207766 CENVAT credit could not be denied for head office services taken before the later June 2005 Input Service Distributor registration requirement came into force, because a subsequently introduced procedural condition could not retroactively defeat otherwise admissible credit. Courier service and clearing and forwarding service were treated as eligible input services when used in relation to the business, so credit on those services was allowable. The demand was also time-barred because the assessee had disclosed credit availment in periodic returns, and absence of supporting document filing did not by itself establish suppression or intent to evade duty; extended limitation requires positive suppression or misstatement. en-us Fri, 01 Jul 2011 00:00:00 +0530 Thu, 09 Jan 2014 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207766 CENVAT credit could not be denied for head office services taken before the later June 2005 Input Service Distributor registration requirement came into force, because a subsequently introduced procedural condition could not retroactively defeat otherwise admissible credit. Courier service and clearing and forwarding service were treated as eligible input services when used in relation to the business, so credit on those services was allowable. The demand was also time-barred because the assessee had disclosed credit availment in periodic returns, and absence of supporting document filing did not by itself establish suppression or intent to evade duty; extended limitation requires positive suppression or misstatement. Case-Laws Service Tax Fri, 01 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207766