https://www.taxtmi.com/caselaws?id=338151 The Tribunal dismissed the Revenue's appeal seeking to disallow cenvat credit on inputs procured from a dealer alleged to be non-existent, M/s S.K. Garg & Sons. Despite discrepancies and the retrospective cancellation of the dealer's registration, the Tribunal emphasized the absence of concrete evidence and investigations at the supplier's end. Relying on precedents and highlighting the need for tangible proof, the Tribunal upheld the order allowing the cenvat credit, stressing the importance of thorough investigations to support allegations of non-receipt of goods. en-us Fri, 23 Dec 2016 00:00:00 +0530 Fri, 24 Feb 2017 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338151 The Tribunal dismissed the Revenue's appeal seeking to disallow cenvat credit on inputs procured from a dealer alleged to be non-existent, M/s S.K. Garg & Sons. Despite discrepancies and the retrospective cancellation of the dealer's registration, the Tribunal emphasized the absence of concrete evidence and investigations at the supplier's end. Relying on precedents and highlighting the need for tangible proof, the Tribunal upheld the order allowing the cenvat credit, stressing the importance of thorough investigations to support allegations of non-receipt of goods. Case-Laws Central Excise Fri, 23 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338151