https://www.taxtmi.com/caselaws?id=354598 The Tribunal upheld the Commissioner's ruling in a case concerning the admissibility of cenvat credit on invoices issued by an Input Service Distributor. The Tribunal found no evidence linking the respondent to fraudulent credit availment and emphasized the necessity of proper documentation for credit availing. Additionally, the Tribunal highlighted the importance of duty demand for justifying penalties, ultimately dismissing the appeal due to the lack of legal basis and evidence connecting the respondent to fraudulent activities. en-us Wed, 01 Nov 2017 00:00:00 +0530 Wed, 31 Jan 2018 19:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354598 The Tribunal upheld the Commissioner's ruling in a case concerning the admissibility of cenvat credit on invoices issued by an Input Service Distributor. The Tribunal found no evidence linking the respondent to fraudulent credit availment and emphasized the necessity of proper documentation for credit availing. Additionally, the Tribunal highlighted the importance of duty demand for justifying penalties, ultimately dismissing the appeal due to the lack of legal basis and evidence connecting the respondent to fraudulent activities. Case-Laws Service Tax Wed, 01 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354598