https://www.taxtmi.com/caselaws?id=437912 The Tribunal ruled in favor of the appellant, setting aside the disallowance of CENVAT Credit on supplementary invoices and the imposed penalty. The judgment emphasized the distinction between the obligations of the service provider and the service recipient regarding timely issuance of invoices. It clarified the admissibility of CENVAT Credit on supplementary invoices during the disputed period, highlighting the absence of restrictions on such credit. The decision was based on legal precedents and interpretations of relevant rules and regulations, providing relief to the appellant in this case. en-us Tue, 16 May 2023 00:00:00 +0530 Thu, 18 May 2023 08:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437912 The Tribunal ruled in favor of the appellant, setting aside the disallowance of CENVAT Credit on supplementary invoices and the imposed penalty. The judgment emphasized the distinction between the obligations of the service provider and the service recipient regarding timely issuance of invoices. It clarified the admissibility of CENVAT Credit on supplementary invoices during the disputed period, highlighting the absence of restrictions on such credit. The decision was based on legal precedents and interpretations of relevant rules and regulations, providing relief to the appellant in this case. Case-Laws Central Excise Tue, 16 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437912