https://www.taxtmi.com/caselaws?id=212972 The Tribunal found that denial of CENVAT Credit based solely on invoices in the name of the head office was unjustified. The Commissioner (Appeals) exceeded the scope of the Show Cause Notice by assuming procedural defects were not curable. The demand was held barred by limitation as the appellant was not required to disclose specific invoice details in their returns, and failure to do so did not amount to suppression. The appeal was allowed on merit and limitation, with the demand deemed time-barred. en-us Wed, 15 Jun 2011 00:00:00 +0530 Thu, 03 May 2012 05:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212972 The Tribunal found that denial of CENVAT Credit based solely on invoices in the name of the head office was unjustified. The Commissioner (Appeals) exceeded the scope of the Show Cause Notice by assuming procedural defects were not curable. The demand was held barred by limitation as the appellant was not required to disclose specific invoice details in their returns, and failure to do so did not amount to suppression. The appeal was allowed on merit and limitation, with the demand deemed time-barred. Case-Laws Service Tax Wed, 15 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212972