https://www.taxtmi.com/caselaws?id=796453 Cenvat credit is admissible where the taxable service was rendered, service tax was paid, and the supporting proforma invoice contained the material prescribed particulars; its label alone does not defeat credit, particularly when regular invoices subsequently cover the same service and tax. Recovery through the extended limitation period requires evidence of suppression. Disclosure of the credit in statutory returns, audit quantification of the disputed credit, and departmental knowledge of the relevant tax payments and invoices preclude extended limitation where no further investigation establishes suppression. Accordingly, the credit remains available and the proposed recovery is time-barred. en-us Tue, 04 Aug 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796453 Cenvat credit is admissible where the taxable service was rendered, service tax was paid, and the supporting proforma invoice contained the material prescribed particulars; its label alone does not defeat credit, particularly when regular invoices subsequently cover the same service and tax. Recovery through the extended limitation period requires evidence of suppression. Disclosure of the credit in statutory returns, audit quantification of the disputed credit, and departmental knowledge of the relevant tax payments and invoices preclude extended limitation where no further investigation establishes suppression. Accordingly, the credit remains available and the proposed recovery is time-barred. Case-Laws Central Excise Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796453