https://www.taxtmi.com/caselaws?id=380030 The Tribunal set aside the Commissioner's order, allowing the Appellant's appeal and granting consequential relief. It held that the Appellant rightfully availed Cenvat Credit on input services, despite the procedural error of an incorrect address on the invoice. The Tribunal emphasized that substantive benefits should not be denied due to procedural lapses, reaffirming the principle of liberal interpretation of beneficial provisions. No penalties or interest were imposed, as the service was genuinely rendered to the Appellant's Bhiwandi unit. The decision underscored that the failure to mention registered premises was not a statutory requirement for claiming Cenvat Credit. en-us Thu, 09 May 2019 00:00:00 +0530 Mon, 11 Nov 2024 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380030 The Tribunal set aside the Commissioner's order, allowing the Appellant's appeal and granting consequential relief. It held that the Appellant rightfully availed Cenvat Credit on input services, despite the procedural error of an incorrect address on the invoice. The Tribunal emphasized that substantive benefits should not be denied due to procedural lapses, reaffirming the principle of liberal interpretation of beneficial provisions. No penalties or interest were imposed, as the service was genuinely rendered to the Appellant's Bhiwandi unit. The decision underscored that the failure to mention registered premises was not a statutory requirement for claiming Cenvat Credit. Case-Laws Central Excise Thu, 09 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380030