https://www.taxtmi.com/caselaws?id=344546 The Tribunal allowed the appellant's appeal in a case concerning Cenvat Credit utilization and intellectual property services. The appellants successfully argued that the demand for wrongly availed Cenvat Credit was based on invoices in the name of their unregistered premises, not their registered premises. The Tribunal held that such defects were remediable and allowed the credit, noting the absence of extended period invocation in the show cause notice, which barred the demand by limitation. As a result, the Commissioner's order was set aside as unsustainable. en-us Wed, 07 Jun 2017 00:00:00 +0530 Fri, 04 Aug 2017 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344546 The Tribunal allowed the appellant's appeal in a case concerning Cenvat Credit utilization and intellectual property services. The appellants successfully argued that the demand for wrongly availed Cenvat Credit was based on invoices in the name of their unregistered premises, not their registered premises. The Tribunal held that such defects were remediable and allowed the credit, noting the absence of extended period invocation in the show cause notice, which barred the demand by limitation. As a result, the Commissioner's order was set aside as unsustainable. Case-Laws Service Tax Wed, 07 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344546