https://www.taxtmi.com/caselaws?id=378489 Cenvat credit was not admissible on photocopies of receipts/invoices that lacked the particulars required by Rule 9 of the Cenvat Credit Rules, 2004. Because the documents did not show essential details such as the recipient's address, description and classification of the service, value of the service, or the service provider's registration number, they were not valid specified documents under Rule 9(1) or acceptable under Rule 9(2). The concurrent factual findings were not shown to be perverse or illegal, and no satisfactory reason was given for non-production of the original invoices. The disallowance of credit, along with the demand and penalty, was upheld. en-us Wed, 13 Mar 2019 00:00:00 +0530 Tue, 16 Apr 2019 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378489 Cenvat credit was not admissible on photocopies of receipts/invoices that lacked the particulars required by Rule 9 of the Cenvat Credit Rules, 2004. Because the documents did not show essential details such as the recipient's address, description and classification of the service, value of the service, or the service provider's registration number, they were not valid specified documents under Rule 9(1) or acceptable under Rule 9(2). The concurrent factual findings were not shown to be perverse or illegal, and no satisfactory reason was given for non-production of the original invoices. The disallowance of credit, along with the demand and penalty, was upheld. Case-Laws Central Excise Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378489