https://www.taxtmi.com/caselaws?id=359543 The court ruled in favor of the appellant, holding that denial of Cenvat credit based solely on missing or handwritten invoice numbers was unfounded. The judge allowed credit for renting service for the Technical Director's residence as it aided business operations, in line with the Ultratech Cement Limited case. Emphasizing Rule 9(2) of Cenvat Credit Rules, 2004, the judge favored the appellant's entitlement to credit despite missing invoice details. Additionally, the judge deemed the renting service for the Technical Director's residence as a valid input service under Rule 2(l) of Cenvat Credit Rules, 2004. The extended period of limitation for issuing show cause notice was found inapplicable, leading to a ruling in favor of the appellant. en-us Thu, 12 Apr 2018 00:00:00 +0530 Wed, 02 May 2018 06:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359543 The court ruled in favor of the appellant, holding that denial of Cenvat credit based solely on missing or handwritten invoice numbers was unfounded. The judge allowed credit for renting service for the Technical Director's residence as it aided business operations, in line with the Ultratech Cement Limited case. Emphasizing Rule 9(2) of Cenvat Credit Rules, 2004, the judge favored the appellant's entitlement to credit despite missing invoice details. Additionally, the judge deemed the renting service for the Technical Director's residence as a valid input service under Rule 2(l) of Cenvat Credit Rules, 2004. The extended period of limitation for issuing show cause notice was found inapplicable, leading to a ruling in favor of the appellant. Case-Laws Central Excise Thu, 12 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359543