https://www.taxtmi.com/caselaws?id=374932 The Tribunal allowed the appellant's cenvat credit availed on invoices beyond six months, emphasizing that substantive benefits cannot be lost due to procedural lapses. However, the appellant was directed to proportionately reverse the credit for trading activities due to common input services being used for both manufacturing and trading activities. The Tribunal found the penalty reduction by the Commissioner(Appeals) unjustified and unrelated to the time-barred Show Cause Notice (SCN) issue, ultimately setting aside the adjudication arising from the time-barred SCN, allowing the appeal. en-us Fri, 25 Jan 2019 00:00:00 +0530 Wed, 13 Feb 2019 06:05:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374932 The Tribunal allowed the appellant's cenvat credit availed on invoices beyond six months, emphasizing that substantive benefits cannot be lost due to procedural lapses. However, the appellant was directed to proportionately reverse the credit for trading activities due to common input services being used for both manufacturing and trading activities. The Tribunal found the penalty reduction by the Commissioner(Appeals) unjustified and unrelated to the time-barred Show Cause Notice (SCN) issue, ultimately setting aside the adjudication arising from the time-barred SCN, allowing the appeal. Case-Laws Central Excise Fri, 25 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374932