https://www.taxtmi.com/caselaws?id=355372 The Appellate Tribunal set aside the denial of CENVAT credit based on document discrepancies, emphasizing the importance of actual service receipt and usage over minor document flaws. The matter was remanded for fresh adjudication, instructing the Adjudicating Authority to consider service receipt and usage without fixating on formalities. The appellant was directed to provide additional corroborative records. The decision highlights the significance of substance over formality in determining CENVAT credit eligibility and ensuring fair consideration of credit claims. en-us Fri, 22 Dec 2017 00:00:00 +0530 Wed, 14 Feb 2018 09:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355372 The Appellate Tribunal set aside the denial of CENVAT credit based on document discrepancies, emphasizing the importance of actual service receipt and usage over minor document flaws. The matter was remanded for fresh adjudication, instructing the Adjudicating Authority to consider service receipt and usage without fixating on formalities. The appellant was directed to provide additional corroborative records. The decision highlights the significance of substance over formality in determining CENVAT credit eligibility and ensuring fair consideration of credit claims. Case-Laws Central Excise Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355372