https://www.taxtmi.com/caselaws?id=352971 Cenvat credit was held unsustainable where the assessee relied on invoices issued by a registered dealer, but the surrounding record indicated a fraudulent invoice chain. Although road permits and cheque payments were produced, the Tribunal found those documents insufficient to establish genuine receipt of inputs or reliable entitlement to credit. Applying the cited precedent to the facts, it concluded that the earlier relief granting credit could not stand and that the Revenue's challenge succeeded. en-us Fri, 30 Jun 2017 00:00:00 +0530 Wed, 07 Feb 2018 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352971 Cenvat credit was held unsustainable where the assessee relied on invoices issued by a registered dealer, but the surrounding record indicated a fraudulent invoice chain. Although road permits and cheque payments were produced, the Tribunal found those documents insufficient to establish genuine receipt of inputs or reliable entitlement to credit. Applying the cited precedent to the facts, it concluded that the earlier relief granting credit could not stand and that the Revenue's challenge succeeded. Case-Laws Central Excise Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352971