https://www.taxtmi.com/caselaws?id=387980 The Tribunal ruled in favor of the Appellant, a manufacturer of Zinc and lead concentrates, in a case concerning the denial of Cenvat credit on service tax due to alleged improper documents. The Tribunal found that the invoices contained necessary particulars, including the correct service recipient's name. It held that the show cause notice issued beyond the normal period was time-barred, emphasizing that substantive benefits like Cenvat credit should not be denied on procedural grounds. The appeal was allowed, and the challenged order was set aside. en-us Tue, 01 Oct 2019 00:00:00 +0530 Wed, 06 Nov 2019 08:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387980 The Tribunal ruled in favor of the Appellant, a manufacturer of Zinc and lead concentrates, in a case concerning the denial of Cenvat credit on service tax due to alleged improper documents. The Tribunal found that the invoices contained necessary particulars, including the correct service recipient's name. It held that the show cause notice issued beyond the normal period was time-barred, emphasizing that substantive benefits like Cenvat credit should not be denied on procedural grounds. The appeal was allowed, and the challenged order was set aside. Case-Laws Central Excise Tue, 01 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387980