https://www.taxtmi.com/caselaws?id=206621 The Appellate Tribunal upheld the lower appellate authority's decision, rejecting the Revenue's appeal in a case concerning the disallowance of credit availed by assessees on inputs due to the supplier's non-discharge of duty liability. Relying on a precedent set by the Hon'ble Allahabad High Court, the Tribunal emphasized that assessees cannot be penalized unless directly involved in fraudulent activities related to duty liability. Proper documentation and endorsement on invoices were deemed crucial for establishing rightful credit availing by assessees. The decision clarifies the responsibilities of assessees in such scenarios and sets a precedent for similar cases. en-us Wed, 06 Jul 2011 00:00:00 +0530 Thu, 10 Nov 2011 07:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206621 The Appellate Tribunal upheld the lower appellate authority's decision, rejecting the Revenue's appeal in a case concerning the disallowance of credit availed by assessees on inputs due to the supplier's non-discharge of duty liability. Relying on a precedent set by the Hon'ble Allahabad High Court, the Tribunal emphasized that assessees cannot be penalized unless directly involved in fraudulent activities related to duty liability. Proper documentation and endorsement on invoices were deemed crucial for establishing rightful credit availing by assessees. The decision clarifies the responsibilities of assessees in such scenarios and sets a precedent for similar cases. Case-Laws Central Excise Wed, 06 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206621