https://www.taxtmi.com/caselaws?id=250600 The Tribunal ruled in favor of the appellant, finding the denial of Modvat credit and imposition of penalty improper. The appellant's reliance on advice notes from an unregistered Head Office did not justify the denial, as the input services received were valid. The procedural requirement of ISD registration was deemed inapplicable, especially after the Head Office's subsequent registration. The Tribunal held the demand raised was time-barred and waived the pre-deposit of duty and penalty, granting relief to the appellant. en-us Tue, 24 Jan 2012 00:00:00 +0530 Tue, 19 Aug 2014 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250600 The Tribunal ruled in favor of the appellant, finding the denial of Modvat credit and imposition of penalty improper. The appellant's reliance on advice notes from an unregistered Head Office did not justify the denial, as the input services received were valid. The procedural requirement of ISD registration was deemed inapplicable, especially after the Head Office's subsequent registration. The Tribunal held the demand raised was time-barred and waived the pre-deposit of duty and penalty, granting relief to the appellant. Case-Laws Service Tax Tue, 24 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250600