https://www.taxtmi.com/caselaws?id=792538 CENVAT credit on defective invoices was not finally upheld because Rule 9 places the burden on the claimant, yet the record showed disputed verification, partial acceptance of documents, and no verification report shared with the assessee; the matter was remanded for fresh verification and a reasoned decision after a last opportunity to produce documents. Credit on disputed input services was allowed under the amended Rule 2(l) because the services had a functional and commercial nexus with output services and were not for personal use, and the related demand was set aside since adjudication cannot travel beyond the show cause notice. en-us Fri, 29 May 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792538 CENVAT credit on defective invoices was not finally upheld because Rule 9 places the burden on the claimant, yet the record showed disputed verification, partial acceptance of documents, and no verification report shared with the assessee; the matter was remanded for fresh verification and a reasoned decision after a last opportunity to produce documents. Credit on disputed input services was allowed under the amended Rule 2(l) because the services had a functional and commercial nexus with output services and were not for personal use, and the related demand was set aside since adjudication cannot travel beyond the show cause notice. Case-Laws Service Tax Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792538