https://www.taxtmi.com/caselaws?id=368653 The Tribunal allowed all three appeals, setting aside the denial of Cenvat Credit to the appellant for their Dasna Unit and the imposition of penalties. The judgment highlighted that denial of credit solely based on address discrepancies in invoices, without evidence of non-utilization of services, is unwarranted. Despite objections raised by the Revenue regarding invoices in the name of the Delhi office, the Tribunal found in favor of the appellant, emphasizing the utilization of services at the Dasna unit. The decision provides consequential relief to the appellant, emphasizing the importance of evidence in credit denial cases. en-us Fri, 24 Aug 2018 00:00:00 +0530 Fri, 12 Oct 2018 09:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368653 The Tribunal allowed all three appeals, setting aside the denial of Cenvat Credit to the appellant for their Dasna Unit and the imposition of penalties. The judgment highlighted that denial of credit solely based on address discrepancies in invoices, without evidence of non-utilization of services, is unwarranted. Despite objections raised by the Revenue regarding invoices in the name of the Delhi office, the Tribunal found in favor of the appellant, emphasizing the utilization of services at the Dasna unit. The decision provides consequential relief to the appellant, emphasizing the importance of evidence in credit denial cases. Case-Laws Central Excise Fri, 24 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368653