https://www.taxtmi.com/caselaws?id=378818 Cenvat credit on input services and related items could not be denied for mere invoice or documentation defects where receipt, tax payment, and use were undisputed; such defects were treated as technical and insufficient to defeat substantive entitlement, so the credit was allowed. The extended period of limitation was also unavailable because the credit was already reflected in records, investigation had commenced earlier, and no material showed suppression, wilful misstatement, or similar conduct; accordingly, the demand was held time-barred. The assessee's appeal was allowed and the revenue's appeal was rejected. en-us Fri, 08 Mar 2019 00:00:00 +0530 Tue, 23 Apr 2019 06:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378818 Cenvat credit on input services and related items could not be denied for mere invoice or documentation defects where receipt, tax payment, and use were undisputed; such defects were treated as technical and insufficient to defeat substantive entitlement, so the credit was allowed. The extended period of limitation was also unavailable because the credit was already reflected in records, investigation had commenced earlier, and no material showed suppression, wilful misstatement, or similar conduct; accordingly, the demand was held time-barred. The assessee's appeal was allowed and the revenue's appeal was rejected. Case-Laws Central Excise Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378818