https://www.taxtmi.com/caselaws?id=414075 The Appellate Tribunal allowed the appeal, granting relief to the appellant for the denial of Cenvat Credit from April 2009 to December 2011. The Tribunal found that the appellant had received banking services related to loan processing and upfront fees, which were not disputed. It was determined that the denial of credit based on photocopy documents was unjustified. The Tribunal also noted that the demand was time-barred as the credit availed was disclosed in filed returns without evidence of fraud or suppression. Consequently, the denial of credit was overturned, and the appellant was granted relief. en-us Fri, 01 Oct 2021 00:00:00 +0530 Thu, 28 Oct 2021 08:39:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414075 The Appellate Tribunal allowed the appeal, granting relief to the appellant for the denial of Cenvat Credit from April 2009 to December 2011. The Tribunal found that the appellant had received banking services related to loan processing and upfront fees, which were not disputed. It was determined that the denial of credit based on photocopy documents was unjustified. The Tribunal also noted that the demand was time-barred as the credit availed was disclosed in filed returns without evidence of fraud or suppression. Consequently, the denial of credit was overturned, and the appellant was granted relief. Case-Laws Service Tax Fri, 01 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414075