Burden of proof for Cenvat credit requires claimants to verify invoice genuineness and payment before availing credit. Burden of proof for admissibility of Cenvat credit rests with the manufacturer or service provider claiming the credit, who must take reasonable steps to verify genuineness of invoices and supporting documents and ensure duties or taxes reflected therein have been paid.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Burden of proof for Cenvat credit requires claimants to verify invoice genuineness and payment before availing credit.
Burden of proof for admissibility of Cenvat credit rests with the manufacturer or service provider claiming the credit, who must take reasonable steps to verify genuineness of invoices and supporting documents and ensure duties or taxes reflected therein have been paid.
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