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2023 (7) TMI 824 - CESTAT NEW DELHICENVAT Credit - fake invoices - recovery of CENVAT Credit alongwith interest and penalties - HELD THAT:- The facts which are not in dispute that appellant has taken Cenvat credit on the basis of invoices issued by M/s Agrawal Structure Mills Pvt Ltd for service provided to the appellant and appellant has taken Cenvat credit of service tax paid by M/s Agrawal Structure Mills Pvt Ltd although late. In that circumstances, the appellant has correctly taken the Cenvat credit on the invoices issued by M/s Agrawal Structure Mills Pvt Ltd, therefore, no proceedings is sustainable against the appellant. Appeal allowed.
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