https://www.taxtmi.com/caselaws?id=758072 CESTAT Mumbai allowed the appeal regarding CENVAT credit refund of Rs.7,83,480/-. The tribunal held that CENVAT credit cannot be denied merely because invoices contained unregistered address instead of registered address, as credit was availed by the same assessee. The department's rejection on grounds of timing of credit availment was improper since Rule 9(11) of CCR 2004 allows revised returns for corrections, and departments cannot travel beyond show cause notice grounds. The refund claim was found eligible under Rule 5 of CENVAT Credit Rules 2004. en-us Wed, 04 Sep 2024 00:00:00 +0530 Fri, 06 Sep 2024 12:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758072 CESTAT Mumbai allowed the appeal regarding CENVAT credit refund of Rs.7,83,480/-. The tribunal held that CENVAT credit cannot be denied merely because invoices contained unregistered address instead of registered address, as credit was availed by the same assessee. The department's rejection on grounds of timing of credit availment was improper since Rule 9(11) of CCR 2004 allows revised returns for corrections, and departments cannot travel beyond show cause notice grounds. The refund claim was found eligible under Rule 5 of CENVAT Credit Rules 2004. Case-Laws Service Tax Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758072