https://www.taxtmi.com/caselaws?id=372263 Cenvat credit cannot be denied for a later-issued certificate where the relevant transport services were received in an earlier period and the accounting particulars were otherwise available; the objection was treated as procedural, so credit on railway transport documents was admissible. Services in Annexure D were also held to qualify as input services because invoices and other records showed business use, and the absence of formal contracts or design documents did not by itself defeat admissibility, so the disallowance was set aside. In the absence of suppression, wilful misstatement or intent to evade, the extended period of limitation was unavailable and the related interest and penalty could not survive. en-us Mon, 17 Dec 2018 00:00:00 +0530 Thu, 20 Dec 2018 06:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372263 Cenvat credit cannot be denied for a later-issued certificate where the relevant transport services were received in an earlier period and the accounting particulars were otherwise available; the objection was treated as procedural, so credit on railway transport documents was admissible. Services in Annexure D were also held to qualify as input services because invoices and other records showed business use, and the absence of formal contracts or design documents did not by itself defeat admissibility, so the disallowance was set aside. In the absence of suppression, wilful misstatement or intent to evade, the extended period of limitation was unavailable and the related interest and penalty could not survive. Case-Laws Central Excise Mon, 17 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372263