https://www.taxtmi.com/caselaws?id=368115 Cenvat credit was denied because the supporting bills and purchase orders were considered altered, unreliable and insufficient to establish the underlying service transactions. Handwritten changes appeared to recast machinery-shifting charges as labour charges, while the purchase orders did not credibly demonstrate transmission to vendors or genuine commercial use. The clean-hands principle applied: relief may be refused where entitlement is founded on fraudulent, fabricated or suppressed material, as fraud vitiates the claim. The denial of credit was therefore sustained on the evidentiary finding that the documents were created to support inadmissible credit. 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 because the supporting bills and purchase orders were considered altered, unreliable and insufficient to establish the underlying service transactions. Handwritten changes appeared to recast machinery-shifting charges as labour charges, while the purchase orders did not credibly demonstrate transmission to vendors or genuine commercial use. The clean-hands principle applied: relief may be refused where entitlement is founded on fraudulent, fabricated or suppressed material, as fraud vitiates the claim. The denial of credit was therefore sustained on the evidentiary finding that the documents were created to support inadmissible credit. Case-Laws Central Excise Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368115