CENVAT Credit - alleged fake documents - there is no evidence ...

Case Laws Central Excise

May 31, 2019

CENVAT Credit - alleged fake documents - there is no evidence brought forth by the Department that there was no delivery of goods or that the invoices were bogus, except that statement of Shri Amit Gupta and transporters, but no cross examination of the witnesses was provided - Once it is demonstrated that reasonable steps had been taken as per Rules 9(3), to cast an impossible or impractical burden on the assessee is not permissible

View Source

← Previous Next →

CENVAT Credit - alleged fake documents - there is no evidence ...

Case Laws Central Excise

May 31, 2019

You may also like:

CENVAT Credit - fake invoices - credit availed based on invoices without actually receiving the goods - It is evident that except for the evidence in the form of...

CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

Reversal of CENVAT Credit - it is the Department who are alleging certain non-observance, of procedures by the appellants and availment of CENVAT Credit in a proper...

CENVAT Credit - few transactions of which consignments were either fake or fictitious - The investigation conducted by the department at the end of the transporter by...

CENVAT Credit - duty paying documents - The Appellant correctly availed the cenvat credit. Further, the department nowhere raised any dispute on the said records. Thus...

CENVAT Credit - duty paying invoices (document) - cenvat credit availed on the strength of railway receit - Rule 9 is subservient to Rule 3 for determining the...

Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

Wrongful availment of CENVAT Credit - Fake documents without actual receipts of the inputs against such documents - The Tribunal found the department's reliance on...

Grant of Bail - bogus invoices - issuance of fake invoices without actual delivery of goods - The fact of the matter is that accused has himself disclosed that all...

Excess availment of CENVAT credit - There is no provision for one to one correlation in CENVAT credit scheme - there is no other evidence on record like investigation...

CENVAT credit - fake invoices - In the absence of any corroborative evidence in support of the statement made by the supplier (dealer), the cenvat credit cannot be...

CENVAT Credit - duty paying documents - Rule 9(1)(a) of Cenvat Credit Rules, 2004 - CENVAT Credit on the basis of photocopy of seven bills of entry - Credit allowed - AT

Cenvat credit - duty paying documents - input services - whether the document certificate issued by the bank is the valid document for availment of Cenvat credit - Held yes - AT

Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

CENVAT Credit - denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim - The appellant...

Quick Updates: