https://www.taxtmi.com/caselaws?id=757396 CESTAT New Delhi held that jurisdiction challenge against adjudicating authority was unsustainable despite different authority issuing show cause notice. Court allowed CENVAT credit on input services where invoices contained incorrect recipient addresses but included all requisite particulars under Rule 9(2) proviso. Revenue failed to prove other units received services or accounted invoices. CA certificate confirmed only appellant availed credit. Court emphasized CENVAT credit as indefeasible vested right when entitlement undisputed. Appeal allowed, impugned order set aside. en-us Thu, 22 Aug 2024 00:00:00 +0530 Fri, 23 Aug 2024 10:31:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757396 CESTAT New Delhi held that jurisdiction challenge against adjudicating authority was unsustainable despite different authority issuing show cause notice. Court allowed CENVAT credit on input services where invoices contained incorrect recipient addresses but included all requisite particulars under Rule 9(2) proviso. Revenue failed to prove other units received services or accounted invoices. CA certificate confirmed only appellant availed credit. Court emphasized CENVAT credit as indefeasible vested right when entitlement undisputed. Appeal allowed, impugned order set aside. Case-Laws Central Excise Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757396