Cenvat Credit Valid Despite Invoice Defects; No Suppression of Facts, Extended Limitation Period Unjustified.

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....Cenvat credit for service tax paid on 'management fee' and 'common sharing of Head office services' - invoices from the service provider were not in the prescribed format - The Appellate Tribunal concluded that there was a reasonable nexus between the services provided and the appellant's activities, justifying the admissibility of the cenvat credit. Despite minor procedural defects in the invoices, the Tribunal upheld the admissibility of the credit, emphasizing that the invoices contained the necessary particulars. Furthermore, the Tribunal found no suppression of facts by the appellant, rendering the invocation of the extended period of limitation by the Department untenable.....