https://www.taxtmi.com/caselaws?id=758212 CESTAT Allahabad allowed the appeal regarding CENVAT credit eligibility on ISD invoices. The tribunal held that credit cannot be disallowed when ISD invoice requirements are met, even if the ISD unit lacks registration, as no statutory mandate exists for ISD registration for credit distribution. The court found that service providers' registration numbers were properly included in invoices, fulfilling distribution requirements. Regarding time limitation, the extended period under Section 11A(1) Central Excise Act could not be invoked as the appellant had declared all relevant details in returns, with no fraud or suppression alleged by the department. en-us Wed, 04 Sep 2024 00:00:00 +0530 Tue, 10 Sep 2024 08:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758212 CESTAT Allahabad allowed the appeal regarding CENVAT credit eligibility on ISD invoices. The tribunal held that credit cannot be disallowed when ISD invoice requirements are met, even if the ISD unit lacks registration, as no statutory mandate exists for ISD registration for credit distribution. The court found that service providers' registration numbers were properly included in invoices, fulfilling distribution requirements. Regarding time limitation, the extended period under Section 11A(1) Central Excise Act could not be invoked as the appellant had declared all relevant details in returns, with no fraud or suppression alleged by the department. Case-Laws Central Excise Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758212