https://www.taxtmi.com/caselaws?id=439531 Credit on bank charges connected with imports was held not deniable merely because the invoice stood in the Hyderabad office name or because input service distributor procedure was not followed, where the documents were co-relatable with the Bills of Entry and substantive eligibility was otherwise shown. Credit was confined to inputs and related services actually used in the Gumpam unit; credit attributable to inputs stock transferred elsewhere, and construction service credit, was inadmissible. Extended limitation was upheld because the appellant had not correctly followed the procedure for clearance of inputs as such and had not disclosed all relevant facts during audit scrutiny. The matter was remanded for re-determination of eligible credit. en-us Fri, 23 Jun 2023 00:00:00 +0530 Sat, 24 Jun 2023 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439531 Credit on bank charges connected with imports was held not deniable merely because the invoice stood in the Hyderabad office name or because input service distributor procedure was not followed, where the documents were co-relatable with the Bills of Entry and substantive eligibility was otherwise shown. Credit was confined to inputs and related services actually used in the Gumpam unit; credit attributable to inputs stock transferred elsewhere, and construction service credit, was inadmissible. Extended limitation was upheld because the appellant had not correctly followed the procedure for clearance of inputs as such and had not disclosed all relevant facts during audit scrutiny. The matter was remanded for re-determination of eligible credit. Case-Laws Central Excise Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439531