https://www.taxtmi.com/caselaws?id=78193 The Appellate Tribunal CESTAT allowed the Department's appeal, overturning the Commissioner (Appeals) decision and reinstating the original authority's ruling. The case involved disallowance of credit based on invoices without actual supply of goods by M/s. Swastik Industries. The Tribunal found discrepancies in the transportation of goods and emphasized that mere receipt of invoices did not entitle the recipient to claim Cenvat credit. It concluded that the extended period for demanding credit applied due to fraudulent transactions, supporting the Department's argument and setting aside the previous decision. en-us Tue, 19 Jan 2010 00:00:00 +0530 Mon, 08 Nov 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78193 The Appellate Tribunal CESTAT allowed the Department's appeal, overturning the Commissioner (Appeals) decision and reinstating the original authority's ruling. The case involved disallowance of credit based on invoices without actual supply of goods by M/s. Swastik Industries. The Tribunal found discrepancies in the transportation of goods and emphasized that mere receipt of invoices did not entitle the recipient to claim Cenvat credit. It concluded that the extended period for demanding credit applied due to fraudulent transactions, supporting the Department's argument and setting aside the previous decision. Case-Laws Customs Tue, 19 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78193