https://www.taxtmi.com/caselaws?id=336579 The Tribunal allowed the appellant's appeal in a case concerning denial of Cenvat credit. It held that expenses incurred by the company, even if invoiced in the names of directors or employees, should be credited. Untraceable invoices were to be produced for verification, with credit allowed if valid. Only services directly linked to the manufacturing unit were considered as input services eligible for credit. The absence of service tax registration numbers on invoices should not bar credit. Proof of service tax payment through bank documents sufficed for banking charges credit. The matter was remanded for fresh adjudication, with the appellant likely entitled to previously denied credit pending invoice verification. en-us Fri, 03 Jun 2016 00:00:00 +0530 Wed, 21 Dec 2016 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336579 The Tribunal allowed the appellant's appeal in a case concerning denial of Cenvat credit. It held that expenses incurred by the company, even if invoiced in the names of directors or employees, should be credited. Untraceable invoices were to be produced for verification, with credit allowed if valid. Only services directly linked to the manufacturing unit were considered as input services eligible for credit. The absence of service tax registration numbers on invoices should not bar credit. Proof of service tax payment through bank documents sufficed for banking charges credit. The matter was remanded for fresh adjudication, with the appellant likely entitled to previously denied credit pending invoice verification. Case-Laws Central Excise Fri, 03 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336579