https://www.taxtmi.com/caselaws?id=373210 The Tribunal allowed the appellant's appeal challenging the denial of cenvat credit based on photocopies of invoices, remanding the matter for reconsideration by the Commissioner (Appeals). Emphasizing the genuineness of transactions and tax payment, the Tribunal held that the absence of original invoices should not obstruct credit if these criteria are met. The decision underscored the importance of genuine transactions and tax compliance in availing cenvat credit benefits, concluding that there was no malafide intent on the appellant's part. en-us Mon, 10 Dec 2018 00:00:00 +0530 Wed, 09 Jan 2019 06:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373210 The Tribunal allowed the appellant's appeal challenging the denial of cenvat credit based on photocopies of invoices, remanding the matter for reconsideration by the Commissioner (Appeals). Emphasizing the genuineness of transactions and tax payment, the Tribunal held that the absence of original invoices should not obstruct credit if these criteria are met. The decision underscored the importance of genuine transactions and tax compliance in availing cenvat credit benefits, concluding that there was no malafide intent on the appellant's part. Case-Laws Service Tax Mon, 10 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373210