https://www.taxtmi.com/caselaws?id=355597 The Tribunal set aside the order seeking denial of Cenvat credit to the appellant for alleged wrongful availing based on invoices without actual receipt of goods. Lack of substantial evidence beyond third-party statements and the absence of cross-examination opportunities for transporters' statements led to the decision. The Department failed to prove the appellant's wrongful credit availing, resulting in the Tribunal allowing the appeal in favor of the appellant. en-us Thu, 04 Jan 2018 00:00:00 +0530 Fri, 16 Feb 2018 07:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355597 The Tribunal set aside the order seeking denial of Cenvat credit to the appellant for alleged wrongful availing based on invoices without actual receipt of goods. Lack of substantial evidence beyond third-party statements and the absence of cross-examination opportunities for transporters' statements led to the decision. The Department failed to prove the appellant's wrongful credit availing, resulting in the Tribunal allowing the appeal in favor of the appellant. Case-Laws Central Excise Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355597