https://www.taxtmi.com/caselaws?id=362048 The appeal was allowed with consequential relief to the appellants as the denial of service tax credit based on photocopies of invoices was overturned. The Member (Judicial) emphasized that the credit should not be denied solely on the basis of photocopies when the services were duly paid for and utilized in manufacturing activities. The legal requirement of original invoices was considered procedural, and as the appellants met other substantive conditions, the denial was deemed unjustified. The decision referenced previous judgments supporting this interpretation and highlighted the importance of focusing on substantial compliance over procedural formalities. en-us Tue, 29 May 2018 00:00:00 +0530 Tue, 19 Jun 2018 09:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362048 The appeal was allowed with consequential relief to the appellants as the denial of service tax credit based on photocopies of invoices was overturned. The Member (Judicial) emphasized that the credit should not be denied solely on the basis of photocopies when the services were duly paid for and utilized in manufacturing activities. The legal requirement of original invoices was considered procedural, and as the appellants met other substantive conditions, the denial was deemed unjustified. The decision referenced previous judgments supporting this interpretation and highlighted the importance of focusing on substantial compliance over procedural formalities. Case-Laws Central Excise Tue, 29 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362048