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2023 (11) TMI 608 - CESTAT KOLKATADenial of CENVAT Credit - paper transaction - issuing invoices without supplying any goods - who paid the transportation charges? - HELD THAT:- On the basis of evidences placed by the Revenue on record, it is held that the appellant assessee was involved only in paper transactions by taking invoices without any receipt of the goods in their premises and thereafter, enabling the recipient of the appellant assessee to take cenvat credit without proper receipt of the goods. The Revenue has made out a case for denial of cenvat credit to the appellant assessee - there are no infirmity in the impugned order and the same is upheld - the appeal filed by the appellant assessee is dismissed.
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