https://www.taxtmi.com/caselaws?id=750850 Cenvat credit was treated as admissible on management fee and common head office support services because they had a reasonable nexus with the assessee's manufacturing business, and the related service tax payment was undisputed. Credit was also protected where invoices and documents contained the essential particulars and any defect was merely procedural, since substantive entitlement under Rule 9 was not displaced. On limitation and penalty, periodic ER-1 returns disclosed the credit availment, so suppression or wilful misstatement was not established; the extended period and penalties were therefore held inapplicable. The demand, interest and penalties were unsustainable, with consequential relief following. en-us Mon, 25 Mar 2024 00:00:00 +0530 Tue, 02 Apr 2024 05:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750850 Cenvat credit was treated as admissible on management fee and common head office support services because they had a reasonable nexus with the assessee's manufacturing business, and the related service tax payment was undisputed. Credit was also protected where invoices and documents contained the essential particulars and any defect was merely procedural, since substantive entitlement under Rule 9 was not displaced. On limitation and penalty, periodic ER-1 returns disclosed the credit availment, so suppression or wilful misstatement was not established; the extended period and penalties were therefore held inapplicable. The demand, interest and penalties were unsustainable, with consequential relief following. Case-Laws Central Excise Mon, 25 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750850