https://www.taxtmi.com/caselaws?id=334841 The Tribunal allowed the appeals and set aside the Commissioner (Appeals)'s decision, ruling in favor of the appellant's claim for Cenvat credit based on supplementary invoices issued by the service provider. Despite delays and initial non-compliance with service tax regulations, the Tribunal emphasized the validity of claiming credit for input services used for taxable output services, citing precedents like Secure Meters Ltd. and Delphi Automotive Systems Pvt. Ltd. The decision aligned with principles of allowing credit for input services, even if service tax was paid later under supplementary invoices, and disregarded procedural irregularities by the service provider. en-us Mon, 26 Sep 2016 00:00:00 +0530 Tue, 05 Sep 2017 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334841 The Tribunal allowed the appeals and set aside the Commissioner (Appeals)'s decision, ruling in favor of the appellant's claim for Cenvat credit based on supplementary invoices issued by the service provider. Despite delays and initial non-compliance with service tax regulations, the Tribunal emphasized the validity of claiming credit for input services used for taxable output services, citing precedents like Secure Meters Ltd. and Delphi Automotive Systems Pvt. Ltd. The decision aligned with principles of allowing credit for input services, even if service tax was paid later under supplementary invoices, and disregarded procedural irregularities by the service provider. Case-Laws Central Excise Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334841