https://www.taxtmi.com/caselaws?id=438088 The Tribunal ruled in favor of the appellants, holding that the denial of Cenvat credit based on procedural irregularities and the absence of registration number on invoices was unjustified. The Tribunal emphasized that once the requirements of the relevant rules were met, the benefit of Cenvat credit could not be denied. The Tribunal also noted that as the department was aware of the credit availed, there was no suppression of facts, making the demand unsustainable. Consequently, the order was set aside, and the question of penalty and interest did not arise. en-us Mon, 22 May 2023 00:00:00 +0530 Tue, 23 May 2023 08:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438088 The Tribunal ruled in favor of the appellants, holding that the denial of Cenvat credit based on procedural irregularities and the absence of registration number on invoices was unjustified. The Tribunal emphasized that once the requirements of the relevant rules were met, the benefit of Cenvat credit could not be denied. The Tribunal also noted that as the department was aware of the credit availed, there was no suppression of facts, making the demand unsustainable. Consequently, the order was set aside, and the question of penalty and interest did not arise. Case-Laws Service Tax Mon, 22 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438088