https://www.taxtmi.com/caselaws?id=198832 The Appellate Tribunal CESTAT ALLAHABAD upheld the Commissioner (Appeals)'s decision to allow a refund claim by a service provider, rejecting the Revenue's appeal. The dispute arose from invoices not in the respondent's name, questioning entitlement to Cenvat credit. The Tribunal ruled that since the credit was not disputed when taken, rejecting the claim based on invoice details was unjustified. Emphasizing procedural fairness, the decision underscored consistency in applying tax rules, supported by precedent. en-us Thu, 14 Sep 2017 00:00:00 +0530 Sat, 10 Feb 2018 07:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198832 The Appellate Tribunal CESTAT ALLAHABAD upheld the Commissioner (Appeals)'s decision to allow a refund claim by a service provider, rejecting the Revenue's appeal. The dispute arose from invoices not in the respondent's name, questioning entitlement to Cenvat credit. The Tribunal ruled that since the credit was not disputed when taken, rejecting the claim based on invoice details was unjustified. Emphasizing procedural fairness, the decision underscored consistency in applying tax rules, supported by precedent. Case-Laws Customs Thu, 14 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198832