https://www.taxtmi.com/caselaws?id=391327 Cenvat credit on inward transport of inputs, depot delivery of finished goods, invoices addressed to a head office, and ISD-distributed credit was held admissible where the substantive entitlement was established and the alleged defects were only procedural. Credit could not be denied for minor documentation lapses when the services were identifiable and there was no double availment. On outward freight to the buyer's premises, the demand could not be expanded beyond the show-cause notice, and the interpretational nature of the issue, coupled with prior departmental knowledge, meant extended limitation and penalty were not available. Only the normal-period demand on that outward transportation issue survived, with interest. en-us Thu, 23 Jan 2020 00:00:00 +0530 Sat, 25 Jan 2020 10:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391327 Cenvat credit on inward transport of inputs, depot delivery of finished goods, invoices addressed to a head office, and ISD-distributed credit was held admissible where the substantive entitlement was established and the alleged defects were only procedural. Credit could not be denied for minor documentation lapses when the services were identifiable and there was no double availment. On outward freight to the buyer's premises, the demand could not be expanded beyond the show-cause notice, and the interpretational nature of the issue, coupled with prior departmental knowledge, meant extended limitation and penalty were not available. Only the normal-period demand on that outward transportation issue survived, with interest. Case-Laws Central Excise Thu, 23 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391327