Cenvat Credit - original duty payment document / invoices were ...
Cenvat Credit Validity Examined: Fire-Damaged Invoices Not Sole Proof; Books of Account Can Substantiate Payments.
July 5, 2016
Case Laws Service Tax AT
Cenvat Credit - original duty payment document / invoices were lost / destroyed in the fire - It is not only the invoice or ledger entry but the respondent might have paid invoice value to the service provider which can also be verified from the books of account - matter remanded back - AT
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