https://www.taxtmi.com/caselaws?id=367844 The High Court upheld the Tribunal's decision to deny Cenvat credit to the appellant for specific invoices due to discrepancies in transportation details and lack of proof of goods receipt. The Court emphasized the factual basis of the case and rejected the appellant's arguments, affirming the penalties imposed. The appellant's failure to counter primary findings, supported by the RTO report and supplier statements, led to the dismissal of the tax appeal. The judgment highlighted the appellant's responsibility to provide evidence and the Tribunal's reliance on factual evidence in reaching its decision. en-us Wed, 05 Sep 2018 00:00:00 +0530 Thu, 21 Feb 2019 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367844 The High Court upheld the Tribunal's decision to deny Cenvat credit to the appellant for specific invoices due to discrepancies in transportation details and lack of proof of goods receipt. The Court emphasized the factual basis of the case and rejected the appellant's arguments, affirming the penalties imposed. The appellant's failure to counter primary findings, supported by the RTO report and supplier statements, led to the dismissal of the tax appeal. The judgment highlighted the appellant's responsibility to provide evidence and the Tribunal's reliance on factual evidence in reaching its decision. Case-Laws Central Excise Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367844