https://www.taxtmi.com/caselaws?id=432992 The Tribunal allowed the appeal, holding that the appellant could avail Cenvat Credit on invoices from unregistered premises and during the pre-registration period. It found that the extended period of limitation and penalties were wrongly imposed as there was no intent to evade tax. The Tribunal emphasized that invoices with necessary particulars are valid for claiming Cenvat Credit, even without registration, and that the show cause notice should specify all relevant details for a valid case. en-us Mon, 02 Jan 2023 00:00:00 +0530 Thu, 19 Jan 2023 08:37:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432992 The Tribunal allowed the appeal, holding that the appellant could avail Cenvat Credit on invoices from unregistered premises and during the pre-registration period. It found that the extended period of limitation and penalties were wrongly imposed as there was no intent to evade tax. The Tribunal emphasized that invoices with necessary particulars are valid for claiming Cenvat Credit, even without registration, and that the show cause notice should specify all relevant details for a valid case. Case-Laws Service Tax Mon, 02 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432992