https://www.taxtmi.com/caselaws?id=427484 The Tribunal ruled in favor of the appellant, allowing eligibility of cenvat credit on invoices raised by M/s.KJF Logistics for services outsourced to third parties. The appellant, as the actual recipient of the services, was deemed eligible for credit despite discrepancies in invoicing details and mention of a different entity as the recipient. The Tribunal emphasized that credit cannot be denied when services are availed on behalf of the assessee. Additionally, the demand was considered time-barred, resulting in the appeal being allowed in favor of the appellant. en-us Thu, 08 Sep 2022 00:00:00 +0530 Fri, 14 Jul 2023 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427484 The Tribunal ruled in favor of the appellant, allowing eligibility of cenvat credit on invoices raised by M/s.KJF Logistics for services outsourced to third parties. The appellant, as the actual recipient of the services, was deemed eligible for credit despite discrepancies in invoicing details and mention of a different entity as the recipient. The Tribunal emphasized that credit cannot be denied when services are availed on behalf of the assessee. Additionally, the demand was considered time-barred, resulting in the appeal being allowed in favor of the appellant. Case-Laws Central Excise Thu, 08 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427484