https://www.taxtmi.com/caselaws?id=188748 The Tribunal upheld the Commissioner (Appeals) order in favor of the respondent, allowing Cenvat credit based on disputed invoices. It found that the respondent had received goods supported by documents and cited a judgment emphasizing the buyer's entitlement to assume duty payment by the supplier. The Tribunal dismissed the Revenue's appeals, highlighting the impracticality of expecting buyers to verify supplier accounts or duty payments. The decision emphasized the reasonableness of the respondent's actions and the lack of evidence proving non-receipt of goods. en-us Wed, 15 Jul 2015 00:00:00 +0530 Thu, 15 Dec 2016 11:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188748 The Tribunal upheld the Commissioner (Appeals) order in favor of the respondent, allowing Cenvat credit based on disputed invoices. It found that the respondent had received goods supported by documents and cited a judgment emphasizing the buyer's entitlement to assume duty payment by the supplier. The Tribunal dismissed the Revenue's appeals, highlighting the impracticality of expecting buyers to verify supplier accounts or duty payments. The decision emphasized the reasonableness of the respondent's actions and the lack of evidence proving non-receipt of goods. Case-Laws Central Excise Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188748