https://www.taxtmi.com/caselaws?id=254244 Cenvat credit cannot be denied merely because a registered dealer's premises were allegedly irregularly taken on rent or the dealer's registration was later cancelled retrospectively, where documentary records otherwise support receipt and transport of inputs. The Tribunal noted that the manufacturer from whom goods were dispatched was undisputed, the appellant recorded the inputs in RG-23A Part-I, paid service tax on GTA services, and used the inputs in manufacture of final products cleared on duty. As the Revenue relied mainly on a premises owner's statement and failed to rebut the documentary trail or show any alternative source of procurement, the credit was held admissible and the denial was unsustainable. en-us Tue, 11 Mar 2014 00:00:00 +0530 Tue, 16 Dec 2014 15:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254244 Cenvat credit cannot be denied merely because a registered dealer's premises were allegedly irregularly taken on rent or the dealer's registration was later cancelled retrospectively, where documentary records otherwise support receipt and transport of inputs. The Tribunal noted that the manufacturer from whom goods were dispatched was undisputed, the appellant recorded the inputs in RG-23A Part-I, paid service tax on GTA services, and used the inputs in manufacture of final products cleared on duty. As the Revenue relied mainly on a premises owner's statement and failed to rebut the documentary trail or show any alternative source of procurement, the credit was held admissible and the denial was unsustainable. Case-Laws Service Tax Tue, 11 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254244