https://www.taxtmi.com/caselaws?id=446435 CESTAT Ahmedabad allowed the appeal, granting CENVAT credit of Rs. 77,74,439/- to the appellant. The tribunal held that Section 11A's one-year limitation for duty demand cannot be applied to CENVAT credit availment, as CENVAT Credit Rules 2004 are independent. Credit was allowed despite invoices lacking service tax registration numbers or containing clerical errors in party names, as actual receipt and use of services was undisputed. However, CENVAT credit of Rs. 8,189/- for security services used at director's residential premises was properly reversed and upheld. en-us Thu, 30 Nov 2023 00:00:00 +0530 Mon, 04 Dec 2023 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446435 CESTAT Ahmedabad allowed the appeal, granting CENVAT credit of Rs. 77,74,439/- to the appellant. The tribunal held that Section 11A's one-year limitation for duty demand cannot be applied to CENVAT credit availment, as CENVAT Credit Rules 2004 are independent. Credit was allowed despite invoices lacking service tax registration numbers or containing clerical errors in party names, as actual receipt and use of services was undisputed. However, CENVAT credit of Rs. 8,189/- for security services used at director's residential premises was properly reversed and upheld. Case-Laws Central Excise Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446435