https://www.taxtmi.com/caselaws?id=341530 The Tribunal allowed the appeal, overturning the denial of Cenvat credit of service tax due to the unavailability of invoices caused by a fire incident. The Tribunal considered the appellant's submission regarding the destruction of records, the reflection of credit details in ST3 returns, and the lack of evidence of discrepancies beyond missing invoices. The Tribunal emphasized the impact of the fire incident on the availability of invoices and set aside the previous order, ruling in favor of the appellant. en-us Mon, 24 Oct 2016 00:00:00 +0530 Tue, 11 Apr 2017 07:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341530 The Tribunal allowed the appeal, overturning the denial of Cenvat credit of service tax due to the unavailability of invoices caused by a fire incident. The Tribunal considered the appellant's submission regarding the destruction of records, the reflection of credit details in ST3 returns, and the lack of evidence of discrepancies beyond missing invoices. The Tribunal emphasized the impact of the fire incident on the availability of invoices and set aside the previous order, ruling in favor of the appellant. Case-Laws Service Tax Mon, 24 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341530