CENVAT Credit - Allegation of being fake invoices - ...

Central Excise

June 28, 2023

CENVAT Credit - Allegation of being fake invoices - Non-existence of supplier - The main reason for denying the credit to the party was that two letters were received by the department one from the Municipal Commissioner and the other from the Postal authorities according to which the said party was not in existence at the said place. This Tribunal after analyzing the entire evidence held that the best evidence would have been for departmental officers to physically visit the place and draw a panchnama after making enquiries from the locality. - Credit cannot be denied - AT

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CENVAT Credit - Allegation of being fake invoices - ...

Central Excise

June 28, 2023

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