https://www.taxtmi.com/caselaws?id=351824 The Tribunal allowed the appeal, setting aside the denial of Cenvat credit on supplementary invoices by the sister unit. Relying on legal precedents, including the Indian Oil Corporation Limited case, the Tribunal emphasized that without proven fraud or suppression of facts, denial of credit was unjustified. The decision highlighted that settlement proceedings without established fraud did not warrant denial of credit, emphasizing the importance of concrete evidence before rejecting Cenvat credit based on supplementary invoices. en-us Mon, 20 Nov 2017 00:00:00 +0530 Thu, 08 Feb 2018 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351824 The Tribunal allowed the appeal, setting aside the denial of Cenvat credit on supplementary invoices by the sister unit. Relying on legal precedents, including the Indian Oil Corporation Limited case, the Tribunal emphasized that without proven fraud or suppression of facts, denial of credit was unjustified. The decision highlighted that settlement proceedings without established fraud did not warrant denial of credit, emphasizing the importance of concrete evidence before rejecting Cenvat credit based on supplementary invoices. Case-Laws Service Tax Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351824