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2011 (7) TMI 172 - CESTAT, AHMEDABADDemand - It was submitted by the appellants that the credit was denied to them on the ground that they failed to provide correct invoice and some of the invoices were found to be fake/ issued by non existent suppliers - there was no intention on their part to evade payment of service tax and the manufacturers, dealers from whom the grey fabrics were received, were registered under the provisions of the Act and therefore, there was no suppression of facts - it is found that no proper verification of the invoices or for existence of manufacturers/ dealers were conducted by the Revenue to substantiate the demand - Appeal is disposed of by way of remand
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