https://www.taxtmi.com/caselaws?id=188709 The Tribunal ruled in favor of the Appellant, holding that the denial of cenvat benefit and confirmation of the penalty amount by the Ld. Commissioner (Appeals) were unsustainable. It was found that taking cenvat credit based on a photocopy of the invoice was permissible, and the issuance of the Show Cause Notice beyond the one-year limitation period was barred by time. The Tribunal emphasized that as there was no evidence of fraud or suppression, the proceedings for recovery of cenvat demand and penalty imposition were not valid due to the time limitation, ultimately deciding in favor of the Appellant. en-us Tue, 15 Mar 2016 00:00:00 +0530 Wed, 14 Dec 2016 09:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188709 The Tribunal ruled in favor of the Appellant, holding that the denial of cenvat benefit and confirmation of the penalty amount by the Ld. Commissioner (Appeals) were unsustainable. It was found that taking cenvat credit based on a photocopy of the invoice was permissible, and the issuance of the Show Cause Notice beyond the one-year limitation period was barred by time. The Tribunal emphasized that as there was no evidence of fraud or suppression, the proceedings for recovery of cenvat demand and penalty imposition were not valid due to the time limitation, ultimately deciding in favor of the Appellant. Case-Laws Central Excise Tue, 15 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188709