https://www.taxtmi.com/caselaws?id=352116 The Tribunal ruled in favor of the appellant in the appeal against the demand of Cenvat Credit. The decision emphasized the necessity of evidence regarding supplier refunds to determine the availability of credit. The Tribunal highlighted the importance of verifying facts at the supplier's end before denying Cenvat Credit, emphasizing compliance with legal procedures and the requirement for evidence to support claims. The judgment underscored the significance of evidence in determining the availability of Cenvat Credit and concluded that credit cannot be denied in the absence of proof of supplier refunds. en-us Tue, 05 Dec 2017 00:00:00 +0530 Thu, 04 Jan 2018 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352116 The Tribunal ruled in favor of the appellant in the appeal against the demand of Cenvat Credit. The decision emphasized the necessity of evidence regarding supplier refunds to determine the availability of credit. The Tribunal highlighted the importance of verifying facts at the supplier's end before denying Cenvat Credit, emphasizing compliance with legal procedures and the requirement for evidence to support claims. The judgment underscored the significance of evidence in determining the availability of Cenvat Credit and concluded that credit cannot be denied in the absence of proof of supplier refunds. Case-Laws Central Excise Tue, 05 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352116