https://www.taxtmi.com/caselaws?id=776462 The HC upheld the CESTAT order dismissing the appeal. The CESTAT found that the appellant submitted original invoices with proper acknowledgment despite initially availing credit on photocopies, validating the credit claim under Rule 6(3) of the CENVAT Credit Rules, 2004. Regarding the extended period of limitation, the CESTAT held it was inapplicable as the Service Tax Audit Manual (2011) required a thorough audit process, which was duly conducted. The HC found no substantial question of law and declined to interfere, affirming the CESTAT's detailed decision. en-us Mon, 04 Aug 2025 00:00:00 +0530 Tue, 12 Aug 2025 08:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776462 The HC upheld the CESTAT order dismissing the appeal. The CESTAT found that the appellant submitted original invoices with proper acknowledgment despite initially availing credit on photocopies, validating the credit claim under Rule 6(3) of the CENVAT Credit Rules, 2004. Regarding the extended period of limitation, the CESTAT held it was inapplicable as the Service Tax Audit Manual (2011) required a thorough audit process, which was duly conducted. The HC found no substantial question of law and declined to interfere, affirming the CESTAT's detailed decision. Case-Laws Service Tax Mon, 04 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776462