https://www.taxtmi.com/caselaws?id=251791 A registered output service provider may avail service tax credit on eligible input services and carry it forward under the transitional Cenvat credit framework, and denial of such credit is unsustainable where registration remains valid. Where the credit entries and invoice particulars are disclosed in statutory returns, the facts are not suppressed and the extended period of limitation cannot be invoked. On that basis, the demand and penalty were set aside and consequential relief followed. en-us Thu, 17 Jul 2014 00:00:00 +0530 Sat, 04 Jul 2015 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251791 A registered output service provider may avail service tax credit on eligible input services and carry it forward under the transitional Cenvat credit framework, and denial of such credit is unsustainable where registration remains valid. Where the credit entries and invoice particulars are disclosed in statutory returns, the facts are not suppressed and the extended period of limitation cannot be invoked. On that basis, the demand and penalty were set aside and consequential relief followed. Case-Laws Service Tax Thu, 17 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251791