https://www.taxtmi.com/caselaws?id=388531 The Tribunal rejected the Revenue's appeal and upheld the Commissioner (Appeals)' decision regarding the validity of documents for availing Cenvat credit on banking and financial services. The appellant's use of self-generated statements and back calculation of service tax was deemed improper, but the tax paid on these services was considered legitimate. The denial of credit based on technical grounds was found unjustified, emphasizing that technicalities should not prevent legitimate credit claims. The respondent's credit was allowed, and the Revenue's appeal lacked merit, leading to its rejection. en-us Fri, 24 May 2019 00:00:00 +0530 Mon, 18 Nov 2019 08:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388531 The Tribunal rejected the Revenue's appeal and upheld the Commissioner (Appeals)' decision regarding the validity of documents for availing Cenvat credit on banking and financial services. The appellant's use of self-generated statements and back calculation of service tax was deemed improper, but the tax paid on these services was considered legitimate. The denial of credit based on technical grounds was found unjustified, emphasizing that technicalities should not prevent legitimate credit claims. The respondent's credit was allowed, and the Revenue's appeal lacked merit, leading to its rejection. Case-Laws Central Excise Fri, 24 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388531