https://www.taxtmi.com/caselaws?id=448537 CENVAT credit on duty-paid or tax-paid inputs, capital goods and input services is available even where they are received at premises other than the registered premises, because separate registration of those premises is not a condition precedent when the goods or services are used for providing the output service. The commentary also notes that the extended period of limitation and penalty require evidence of wilful misstatement or suppression of facts; in the absence of such evidence, neither can be sustained. The settled position therefore treats non-registration alone as insufficient to deny credit, and absence of suppression as fatal to extended limitation and penal consequences. en-us Wed, 27 Sep 2023 00:00:00 +0530 Mon, 22 Jan 2024 08:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448537 CENVAT credit on duty-paid or tax-paid inputs, capital goods and input services is available even where they are received at premises other than the registered premises, because separate registration of those premises is not a condition precedent when the goods or services are used for providing the output service. The commentary also notes that the extended period of limitation and penalty require evidence of wilful misstatement or suppression of facts; in the absence of such evidence, neither can be sustained. The settled position therefore treats non-registration alone as insufficient to deny credit, and absence of suppression as fatal to extended limitation and penal consequences. Case-Laws Service Tax Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448537