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    <description>The Tribunal ruled in favor of the appellant, setting aside the order disallowing credit on various input services and citing the lack of a centralized billing system. The denial of credit on these grounds was deemed unjustified, and the show cause notice invoking the extended period due to alleged suppression of facts was found unsustainable. The appeal was allowed with consequential relief, if any, granted to the appellant.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the order disallowing credit on various input services and citing the lack of a centralized billing system. The denial of credit on these grounds was deemed unjustified, and the show cause notice invoking the extended period due to alleged suppression of facts was found unsustainable. The appeal was allowed with consequential relief, if any, granted to the appellant.</description>
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