https://www.taxtmi.com/caselaws?id=345830 The appellant, a service tax registrant, faced a demand for irregularly availed CENVAT credit, interest, and penalty due to availing credit based on input documents addressed to their Head Office. The appellant contested the demand, arguing that the credit taken on the basis of Head Office invoices was admissible for services used in Bangalore. The appellant also challenged the demand's sustainability, citing limitations on the period for demanding CENVAT credit and disputing the justification for interest. The judicial member ruled in favor of the appellant, emphasizing their substantive right to CENVAT credit and setting aside the impugned order with consequential relief. en-us Tue, 14 Feb 2017 00:00:00 +0530 Fri, 28 Jul 2017 08:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345830 The appellant, a service tax registrant, faced a demand for irregularly availed CENVAT credit, interest, and penalty due to availing credit based on input documents addressed to their Head Office. The appellant contested the demand, arguing that the credit taken on the basis of Head Office invoices was admissible for services used in Bangalore. The appellant also challenged the demand's sustainability, citing limitations on the period for demanding CENVAT credit and disputing the justification for interest. The judicial member ruled in favor of the appellant, emphasizing their substantive right to CENVAT credit and setting aside the impugned order with consequential relief. Case-Laws Service Tax Tue, 14 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345830