https://www.taxtmi.com/caselaws?id=466836 Cenvat credit on capital goods may be allowed where documentary correlation exists between duty-paid manufacturer supplies and dealer invoices and there is no evidence of suppression or mala fide conduct; on those facts the assessee is prima facie entitled to credit. Separately, demands raised after the statutory limitation period are barred; where the demand relates to credits availed in earlier periods and no concealment is shown, the demand must be set aside. Consequential relief to follow as per law. en-us Fri, 05 Jan 2024 00:00:00 +0530 Sun, 22 Feb 2026 22:48:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466836 Cenvat credit on capital goods may be allowed where documentary correlation exists between duty-paid manufacturer supplies and dealer invoices and there is no evidence of suppression or mala fide conduct; on those facts the assessee is prima facie entitled to credit. Separately, demands raised after the statutory limitation period are barred; where the demand relates to credits availed in earlier periods and no concealment is shown, the demand must be set aside. Consequential relief to follow as per law. Case-Laws Service Tax Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466836