https://www.taxtmi.com/caselaws?id=340364 Substantial compliance with the Cenvat Credit Rules and Service Tax Rules was sufficient where ISD invoices contained the essential particulars, supporting certificates and annexures explained the allocation, and the defects were only minor procedural omissions such as incomplete details or absence of a PAN-based registration number. On that basis, denial of Cenvat credit was unsustainable and the credit remained admissible. The extended period of limitation was also not invocable because the record did not show suppression, contumacious conduct or deliberate defiance of law; the dispute arose from documentation and credit distribution, with supporting records maintained. The assessee was therefore entitled to the credit and consequential reliefs. en-us Tue, 31 Jan 2017 00:00:00 +0530 Mon, 06 Nov 2017 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340364 Substantial compliance with the Cenvat Credit Rules and Service Tax Rules was sufficient where ISD invoices contained the essential particulars, supporting certificates and annexures explained the allocation, and the defects were only minor procedural omissions such as incomplete details or absence of a PAN-based registration number. On that basis, denial of Cenvat credit was unsustainable and the credit remained admissible. The extended period of limitation was also not invocable because the record did not show suppression, contumacious conduct or deliberate defiance of law; the dispute arose from documentation and credit distribution, with supporting records maintained. The assessee was therefore entitled to the credit and consequential reliefs. Case-Laws Service Tax Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340364