https://www.taxtmi.com/caselaws?id=379640 CENVAT credit was allowed where port service invoices, though raised in the name of the customs house agent, bore the appellant's name and were supported by debit notes and a declaration that credit had not been taken elsewhere. To that extent, the documentary record sufficiently established receipt of eligible services and the claim. For the balance, the existing material was inadequate to verify entitlement, so the matter was remanded for production and scrutiny of proper invoices and supporting documents before the original authority. en-us Mon, 15 Apr 2019 00:00:00 +0530 Mon, 06 May 2019 07:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379640 CENVAT credit was allowed where port service invoices, though raised in the name of the customs house agent, bore the appellant's name and were supported by debit notes and a declaration that credit had not been taken elsewhere. To that extent, the documentary record sufficiently established receipt of eligible services and the claim. For the balance, the existing material was inadequate to verify entitlement, so the matter was remanded for production and scrutiny of proper invoices and supporting documents before the original authority. Case-Laws Central Excise Mon, 15 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379640