https://www.taxtmi.com/caselaws?id=350947 The tribunal upheld the Commissioner(Appeals) order in favor of the appellant, rejecting the Revenue's appeals regarding the denial of Cenvat credit based on alleged fake invoices. The tribunal emphasized the lack of concrete evidence from the Revenue to prove non-receipt of goods by the appellant and highlighted the appellant's compliance with CENVAT Credit Rules. It was noted that the Revenue failed to establish an alternative source of procurement for the inputs and did not investigate the actual purchase of goods by the appellant. The judgment stressed the importance of adherence to legal provisions and the necessity of substantial evidence in such cases. en-us Fri, 10 Nov 2017 00:00:00 +0530 Thu, 16 Nov 2017 07:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350947 The tribunal upheld the Commissioner(Appeals) order in favor of the appellant, rejecting the Revenue's appeals regarding the denial of Cenvat credit based on alleged fake invoices. The tribunal emphasized the lack of concrete evidence from the Revenue to prove non-receipt of goods by the appellant and highlighted the appellant's compliance with CENVAT Credit Rules. It was noted that the Revenue failed to establish an alternative source of procurement for the inputs and did not investigate the actual purchase of goods by the appellant. The judgment stressed the importance of adherence to legal provisions and the necessity of substantial evidence in such cases. Case-Laws Central Excise Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350947