https://www.taxtmi.com/caselaws?id=382792 The Tribunal allowed the appeal, holding that the appellant was entitled to Cenvat Credit on compensation paid to a service provider for delayed services. The Tribunal emphasized that once duty is paid, credit cannot be denied, and assessment cannot be reopened at the recipient's end. The compensation was considered an escalated price in the supplementary invoice, and the appellant was found not to have evaded duty. The show cause notice, invoking extended limitation, was deemed invalid due to the absence of malafide intent. en-us Mon, 01 Jul 2019 00:00:00 +0530 Thu, 11 Jul 2019 06:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382792 The Tribunal allowed the appeal, holding that the appellant was entitled to Cenvat Credit on compensation paid to a service provider for delayed services. The Tribunal emphasized that once duty is paid, credit cannot be denied, and assessment cannot be reopened at the recipient's end. The compensation was considered an escalated price in the supplementary invoice, and the appellant was found not to have evaded duty. The show cause notice, invoking extended limitation, was deemed invalid due to the absence of malafide intent. Case-Laws Central Excise Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382792