https://www.taxtmi.com/caselaws?id=264855 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellants in a case concerning availing cenvat credit without receiving goods from a registered dealer. The Tribunal found that the appellants had provided evidence, including transport documents and payment details, supporting their receipt of goods. The Judge highlighted discrepancies in the investigation against the dealer and emphasized the importance of corroborative evidence. Ultimately, the Tribunal set aside the orders confirming demand and penalties, allowing the appeals and granting consequential relief due to the lack of evidence indicating non-receipt of goods by the appellants. en-us Thu, 08 Jan 2015 00:00:00 +0530 Sun, 04 Oct 2015 12:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264855 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellants in a case concerning availing cenvat credit without receiving goods from a registered dealer. The Tribunal found that the appellants had provided evidence, including transport documents and payment details, supporting their receipt of goods. The Judge highlighted discrepancies in the investigation against the dealer and emphasized the importance of corroborative evidence. Ultimately, the Tribunal set aside the orders confirming demand and penalties, allowing the appeals and granting consequential relief due to the lack of evidence indicating non-receipt of goods by the appellants. Case-Laws Central Excise Thu, 08 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264855