https://www.taxtmi.com/caselaws?id=368115 Cenvat credit was denied where the supporting service-tax documents were found unreliable and appeared altered to recast machinery-shifting charges as labour charges. The material relied upon did not establish genuine transmission of purchase orders to vendors and was treated as lacking evidentiary value, so the credit claim was rejected. The note also applies the principle that fraud vitiates proceedings and that a party seeking relief must approach the forum with clean hands; on that basis, relief based on fabricated or suppressed material was refused and the denial of credit was sustained. en-us Thu, 27 Sep 2018 00:00:00 +0530 Wed, 03 Oct 2018 08:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368115 Cenvat credit was denied where the supporting service-tax documents were found unreliable and appeared altered to recast machinery-shifting charges as labour charges. The material relied upon did not establish genuine transmission of purchase orders to vendors and was treated as lacking evidentiary value, so the credit claim was rejected. The note also applies the principle that fraud vitiates proceedings and that a party seeking relief must approach the forum with clean hands; on that basis, relief based on fabricated or suppressed material was refused and the denial of credit was sustained. Case-Laws Central Excise Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368115