https://www.taxtmi.com/caselaws?id=381485 The Tribunal allowed the appeal, setting aside the Commissioner's order that partially allowed the demand for credit denial of input services. The Tribunal found that the denial of credit was based on invoices addressed to the old unit, despite services being utilized at the new unit. It noted that post-closure invoices clearly indicated services for the new unit, with no evidence of credit misuse at multiple locations. Additionally, the Tribunal held that the demand was time-barred as the irregular credit was detected during an audit, and the appellant had regularly filed returns for the new unit, supporting proper credit availing. en-us Tue, 11 Jun 2019 00:00:00 +0530 Thu, 13 Jun 2019 06:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381485 The Tribunal allowed the appeal, setting aside the Commissioner's order that partially allowed the demand for credit denial of input services. The Tribunal found that the denial of credit was based on invoices addressed to the old unit, despite services being utilized at the new unit. It noted that post-closure invoices clearly indicated services for the new unit, with no evidence of credit misuse at multiple locations. Additionally, the Tribunal held that the demand was time-barred as the irregular credit was detected during an audit, and the appellant had regularly filed returns for the new unit, supporting proper credit availing. Case-Laws Central Excise Tue, 11 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381485