https://www.taxtmi.com/caselaws?id=270800 The Tribunal ruled in favor of the appellant, setting aside the disallowance of cenvat credit. Despite allegations of bogus transactions, the department failed to prove fraudulent activities by the appellant. The burden of proof was on the department, which lacked incriminating evidence and discrepancies in statutory records. After analyzing evidence, including statements and invoices, the Tribunal concluded that the appellant's transactions were genuine. Additional submissions supported the appellant's case, leading to the appeal being allowed and the impugned order being overturned. en-us Mon, 23 Nov 2015 00:00:00 +0530 Sat, 16 Jan 2016 07:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270800 The Tribunal ruled in favor of the appellant, setting aside the disallowance of cenvat credit. Despite allegations of bogus transactions, the department failed to prove fraudulent activities by the appellant. The burden of proof was on the department, which lacked incriminating evidence and discrepancies in statutory records. After analyzing evidence, including statements and invoices, the Tribunal concluded that the appellant's transactions were genuine. Additional submissions supported the appellant's case, leading to the appeal being allowed and the impugned order being overturned. Case-Laws Central Excise Mon, 23 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270800