https://www.taxtmi.com/caselaws?id=439072 CENVAT credit cannot be denied merely because invoices bear an unregistered premises address where the input services are otherwise eligible and no statute makes registration a condition precedent; the denial on that ground was unsustainable. A notice under section 73(4) of the Finance Act, 1994 also cannot be sustained where service tax and interest were paid and the credit was reversed before notice, and the returns disclosed the material facts, because section 73(3) protection applies absent fraud, suppression, wilful misstatement, collusion, or intent to evade. The demand was therefore found unsustainable on both grounds. en-us Fri, 02 Jun 2023 00:00:00 +0530 Fri, 16 Jun 2023 08:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439072 CENVAT credit cannot be denied merely because invoices bear an unregistered premises address where the input services are otherwise eligible and no statute makes registration a condition precedent; the denial on that ground was unsustainable. A notice under section 73(4) of the Finance Act, 1994 also cannot be sustained where service tax and interest were paid and the credit was reversed before notice, and the returns disclosed the material facts, because section 73(3) protection applies absent fraud, suppression, wilful misstatement, collusion, or intent to evade. The demand was therefore found unsustainable on both grounds. Case-Laws Service Tax Fri, 02 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439072