https://www.taxtmi.com/caselaws?id=328572 Cenvat credit on duty-paid paper used for taxable services could not be denied merely because the invoices passed through intermediary sellers rather than being issued directly on the manufacturer's invoice. The documented trail, including the manufacturer's invoice, VAT invoices of the re-sellers, and cross-reference to the manufacturer's invoice number, sufficiently linked the goods cleared with the goods received by the assessee. The absence of a direct manufacturer invoice was only a technical defect and not a substantive basis to reject credit. Denial of Cenvat credit was therefore unjustified, and the credit was allowable. en-us Wed, 01 Jun 2016 00:00:00 +0530 Tue, 10 Jan 2017 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328572 Cenvat credit on duty-paid paper used for taxable services could not be denied merely because the invoices passed through intermediary sellers rather than being issued directly on the manufacturer's invoice. The documented trail, including the manufacturer's invoice, VAT invoices of the re-sellers, and cross-reference to the manufacturer's invoice number, sufficiently linked the goods cleared with the goods received by the assessee. The absence of a direct manufacturer invoice was only a technical defect and not a substantive basis to reject credit. Denial of Cenvat credit was therefore unjustified, and the credit was allowable. Case-Laws Service Tax Wed, 01 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328572