https://www.taxtmi.com/caselaws?id=781213 CESTAT held the amendment to Rule 2(l) of the CENVAT Credit Rules effective 1 Apr 2011 operates prospectively, not retrospectively. Where repair services and invoices were shown to have been delivered on or before 31 Mar 2011, CENVAT credit remained admissible despite invoices being in the name of insured individuals. The adjudicating and appellate authorities had traveled beyond the scope of the SCN; their orders denying credit (and imposing demand, interest and penalties) were set aside. Appeal allowed and all consequential demands and penalties quashed. en-us Tue, 11 Nov 2025 00:00:00 +0530 Thu, 13 Nov 2025 08:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781213 CESTAT held the amendment to Rule 2(l) of the CENVAT Credit Rules effective 1 Apr 2011 operates prospectively, not retrospectively. Where repair services and invoices were shown to have been delivered on or before 31 Mar 2011, CENVAT credit remained admissible despite invoices being in the name of insured individuals. The adjudicating and appellate authorities had traveled beyond the scope of the SCN; their orders denying credit (and imposing demand, interest and penalties) were set aside. Appeal allowed and all consequential demands and penalties quashed. Case-Laws Service Tax Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781213