https://www.taxtmi.com/caselaws?id=365077 The Tribunal allowed the appeal, affirming the Appellant's entitlement to take Cenvat Credit on the supplementary invoices in question. The Tribunal emphasized that in cases where the liability of payment of duty was under dispute and pending adjudication before higher courts, denial of Cenvat Credit on grounds of suppression was not justified. The Tribunal considered the unresolved issue of liability regarding Excise duty payment by the coal company and previous decisions allowing Cenvat Credit in similar situations without fraud or suppression. en-us Wed, 08 Aug 2018 00:00:00 +0530 Fri, 10 Aug 2018 08:05:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365077 The Tribunal allowed the appeal, affirming the Appellant's entitlement to take Cenvat Credit on the supplementary invoices in question. The Tribunal emphasized that in cases where the liability of payment of duty was under dispute and pending adjudication before higher courts, denial of Cenvat Credit on grounds of suppression was not justified. The Tribunal considered the unresolved issue of liability regarding Excise duty payment by the coal company and previous decisions allowing Cenvat Credit in similar situations without fraud or suppression. Case-Laws Central Excise Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365077