https://www.taxtmi.com/caselaws?id=190127 The appeal against the Customs, Excise, and Service Tax Appellate Tribunal's order was dismissed. The appellant alleged that the respondent wrongly availed Cenvat credit for goods meant for another company, but it was found that there was a legitimate internal arrangement between sister concerns allowing the transfer of goods. Lack of evidence of revenue loss or misuse led to the dismissal of the appeal, emphasizing that the absence of specific documentation does not invalidate transactions when no legal issue arises. The appeal was rejected based on substantive merits, with the delay in filing condoned. en-us Tue, 24 Mar 2015 00:00:00 +0530 Mon, 06 Feb 2017 19:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190127 The appeal against the Customs, Excise, and Service Tax Appellate Tribunal's order was dismissed. The appellant alleged that the respondent wrongly availed Cenvat credit for goods meant for another company, but it was found that there was a legitimate internal arrangement between sister concerns allowing the transfer of goods. Lack of evidence of revenue loss or misuse led to the dismissal of the appeal, emphasizing that the absence of specific documentation does not invalidate transactions when no legal issue arises. The appeal was rejected based on substantive merits, with the delay in filing condoned. Case-Laws Central Excise Tue, 24 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190127