https://www.taxtmi.com/caselaws?id=346534 The Court dismissed both appeals filed by the Revenue, upholding the Tribunal's judgment. The Assessee's CENVAT credit based on the invoice/TR-6 challan was deemed correct, with Rule 9(1)(b) found inapplicable. The alleged violation of Rule 4A of the Service Tax Rules, 1994, was not proven, and no undue delay in the Assessee's claim was identified. No costs were awarded. en-us Wed, 19 Jul 2017 00:00:00 +0530 Wed, 14 Feb 2018 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346534 The Court dismissed both appeals filed by the Revenue, upholding the Tribunal's judgment. The Assessee's CENVAT credit based on the invoice/TR-6 challan was deemed correct, with Rule 9(1)(b) found inapplicable. The alleged violation of Rule 4A of the Service Tax Rules, 1994, was not proven, and no undue delay in the Assessee's claim was identified. No costs were awarded. Case-Laws Service Tax Wed, 19 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346534