https://www.taxtmi.com/caselaws?id=244958 The Appellate Tribunal CESTAT NEW DELHI set aside the denial of Cenvat credit to appellants based on records of a third party involved in suspicious activities. The judge emphasized the lack of concrete evidence linking the appellants to the alleged irregularities, citing legal precedents that credit should not be denied solely on discrepancies in records without proof of actual diversion of inputs. The judge noted the importance of factual findings and evidence before denying credit, ultimately allowing the appeals and highlighting the need for fairness and justice in tax matters. en-us Fri, 21 Feb 2014 00:00:00 +0530 Thu, 06 Aug 2015 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244958 The Appellate Tribunal CESTAT NEW DELHI set aside the denial of Cenvat credit to appellants based on records of a third party involved in suspicious activities. The judge emphasized the lack of concrete evidence linking the appellants to the alleged irregularities, citing legal precedents that credit should not be denied solely on discrepancies in records without proof of actual diversion of inputs. The judge noted the importance of factual findings and evidence before denying credit, ultimately allowing the appeals and highlighting the need for fairness and justice in tax matters. Case-Laws Central Excise Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244958