https://www.taxtmi.com/caselaws?id=468902 Cenvat credit was treated as admissible where running account bills and payment orders contained the essential particulars of the service provider, recipient, service description, registration details, and tax amount, and the receipt of input services and tax payment were not in dispute. Credit on GAR-7 challans for reverse charge payments was also accepted. The extended period of limitation was held unavailable because the assessee had disclosed the credit in returns, cooperated in audit, and no positive material showed suppression, fraud, collusion, or wilful misstatement with intent to evade tax. The demand, interest, and penalties were therefore set aside. en-us Mon, 25 May 2026 00:00:00 +0530 Tue, 26 May 2026 10:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468902 Cenvat credit was treated as admissible where running account bills and payment orders contained the essential particulars of the service provider, recipient, service description, registration details, and tax amount, and the receipt of input services and tax payment were not in dispute. Credit on GAR-7 challans for reverse charge payments was also accepted. The extended period of limitation was held unavailable because the assessee had disclosed the credit in returns, cooperated in audit, and no positive material showed suppression, fraud, collusion, or wilful misstatement with intent to evade tax. The demand, interest, and penalties were therefore set aside. Case-Laws Service Tax Mon, 25 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468902