https://www.taxtmi.com/caselaws?id=190724 Cenvat credit was held inadmissible where the supporting invoices were issued by a third stage dealer, because Rule 7 of the Cenvat Credit Rules, 2002 permitted credit only on invoices issued by a first stage or second stage dealer. As the supplier in the chain was not an authorised dealer stage, the documents could not validly support availment of credit. The consequent demand, interest and penalty were therefore sustained. en-us Fri, 11 Apr 2014 00:00:00 +0530 Fri, 24 Feb 2017 00:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190724 Cenvat credit was held inadmissible where the supporting invoices were issued by a third stage dealer, because Rule 7 of the Cenvat Credit Rules, 2002 permitted credit only on invoices issued by a first stage or second stage dealer. As the supplier in the chain was not an authorised dealer stage, the documents could not validly support availment of credit. The consequent demand, interest and penalty were therefore sustained. Case-Laws Service Tax Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190724