https://www.taxtmi.com/caselaws?id=381248 The Tribunal allowed the appeal, setting aside the order confirming demands and penalties imposed on the appellant for the dispute over Cenvat credit availed during 2011-2014. The denial of credit based on invoices not in the appellant's name or being issued before registration was deemed unjustified. The Tribunal emphasized the importance of substance over procedural issues in determining eligibility for Cenvat credit, stressing the nexus between input and output services for credit availment. en-us Tue, 14 May 2019 00:00:00 +0530 Fri, 07 Jun 2019 07:27:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381248 The Tribunal allowed the appeal, setting aside the order confirming demands and penalties imposed on the appellant for the dispute over Cenvat credit availed during 2011-2014. The denial of credit based on invoices not in the appellant's name or being issued before registration was deemed unjustified. The Tribunal emphasized the importance of substance over procedural issues in determining eligibility for Cenvat credit, stressing the nexus between input and output services for credit availment. Case-Laws Service Tax Tue, 14 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381248