https://www.taxtmi.com/caselaws?id=366430 The Appellate Tribunal CESTAT AHMEDABAD overturned the denial of Cenvat Credit to the appellant due to hand-written serial numbers on invoices, citing that the absence of printed serial numbers should not warrant credit denial. The Tribunal emphasized that this was a procedural issue and not a substantial violation, aligning with previous decisions. The ruling set aside the denial of credit, showcasing a nuanced interpretation of the Cenvat Credit Rules, 2004, without delving extensively into interest and penalty imposition. en-us Wed, 01 Aug 2018 00:00:00 +0530 Wed, 05 Sep 2018 07:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366430 The Appellate Tribunal CESTAT AHMEDABAD overturned the denial of Cenvat Credit to the appellant due to hand-written serial numbers on invoices, citing that the absence of printed serial numbers should not warrant credit denial. The Tribunal emphasized that this was a procedural issue and not a substantial violation, aligning with previous decisions. The ruling set aside the denial of credit, showcasing a nuanced interpretation of the Cenvat Credit Rules, 2004, without delving extensively into interest and penalty imposition. Case-Laws Central Excise Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366430