https://www.taxtmi.com/caselaws?id=328906 Cenvat credit taken on the basis of cenvatable documents could not be denied merely because the input supplier or service provider had failed to pay duty or service tax, where there was no evidence that the recipient knew of the non-payment when the credit was availed. The supplier's default, without proof of the assessee's awareness or collusion, was insufficient to defeat credit in the hands of the recipient. The credit was therefore treated as validly taken and the assessee succeeded. en-us Fri, 08 Apr 2016 00:00:00 +0530 Fri, 17 Jun 2016 09:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328906 Cenvat credit taken on the basis of cenvatable documents could not be denied merely because the input supplier or service provider had failed to pay duty or service tax, where there was no evidence that the recipient knew of the non-payment when the credit was availed. The supplier's default, without proof of the assessee's awareness or collusion, was insufficient to defeat credit in the hands of the recipient. The credit was therefore treated as validly taken and the assessee succeeded. Case-Laws Central Excise Fri, 08 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328906