https://www.taxtmi.com/caselaws?id=785031 Cenvat credit dispute concerning validity of a show cause notice for failure to mention an electronically generated document identification number resulted in the notice being treated as invalid and non est, thereby nullifying the demand; extended period invocation was found unjustified and therefore cannot sustain recovery. The requirement to reverse proportionate Cenvat credit for common input services used for both taxable services and trading, in absence of separate records, remains a compliance issue but could not be enforced given the invalidated notice. Reliance on the service provider's certificate was improperly ignored, leading to allowance of the appeal and setting aside of the impugned appellate order. en-us Fri, 09 Jan 2026 00:00:00 +0530 Fri, 16 Jan 2026 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785031 Cenvat credit dispute concerning validity of a show cause notice for failure to mention an electronically generated document identification number resulted in the notice being treated as invalid and non est, thereby nullifying the demand; extended period invocation was found unjustified and therefore cannot sustain recovery. The requirement to reverse proportionate Cenvat credit for common input services used for both taxable services and trading, in absence of separate records, remains a compliance issue but could not be enforced given the invalidated notice. Reliance on the service provider's certificate was improperly ignored, leading to allowance of the appeal and setting aside of the impugned appellate order. Case-Laws Service Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785031