https://www.taxtmi.com/caselaws?id=334980 The Tribunal dismissed the appeals by M/s.Mascot Global Pvt. Ltd., emphasizing the necessity of adhering to prescribed procedures for claiming Cenvat Credits in cases of courier imports. The decision was based on the requirement of submitting original documents rather than photo copies to prevent misuse of credits, as outlined in circulars issued by CBEC. The judgment, delivered on 13/04/2016 by Mr. Raju, Member (Technical) of the Appellate Tribunal CESTAT MUMBAI, aligned with previous rulings and upheld the denial of credit based on photo copies of courier bill of entry. en-us Wed, 13 Apr 2016 00:00:00 +0530 Thu, 24 Nov 2016 19:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334980 The Tribunal dismissed the appeals by M/s.Mascot Global Pvt. Ltd., emphasizing the necessity of adhering to prescribed procedures for claiming Cenvat Credits in cases of courier imports. The decision was based on the requirement of submitting original documents rather than photo copies to prevent misuse of credits, as outlined in circulars issued by CBEC. The judgment, delivered on 13/04/2016 by Mr. Raju, Member (Technical) of the Appellate Tribunal CESTAT MUMBAI, aligned with previous rulings and upheld the denial of credit based on photo copies of courier bill of entry. Case-Laws Central Excise Wed, 13 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334980