https://www.taxtmi.com/caselaws?id=264113 The Tribunal ruled in favor of the appellant on all issues. The denial of Cenvat credit based on debit notes and invoices issued by an individual alleged to be an employee was deemed unjustified. The jurisdictional challenge against the Commissioner, Service Tax, Delhi, was upheld, concluding that the show cause notice was beyond jurisdiction. The invocation of the extended period of limitation for recovery of Cenvat credit was deemed unwarranted due to the appellant's bona fide belief and lack of evidence of suppression. The impugned order was set aside, allowing the appeal in favor of the appellant. en-us Thu, 30 Oct 2014 00:00:00 +0530 Thu, 17 Sep 2015 08:07:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264113 The Tribunal ruled in favor of the appellant on all issues. The denial of Cenvat credit based on debit notes and invoices issued by an individual alleged to be an employee was deemed unjustified. The jurisdictional challenge against the Commissioner, Service Tax, Delhi, was upheld, concluding that the show cause notice was beyond jurisdiction. The invocation of the extended period of limitation for recovery of Cenvat credit was deemed unwarranted due to the appellant's bona fide belief and lack of evidence of suppression. The impugned order was set aside, allowing the appeal in favor of the appellant. Case-Laws Service Tax Thu, 30 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264113