https://www.taxtmi.com/caselaws?id=382198 The tribunal upheld the credit amount of Rs. 4,73,349 while disallowing the credit of Rs. 27,446 due to lack of evidence establishing receipt of goods. Procedural lapses should not deny substantive credit rights, and the tribunal found that the appellant's inadvertent errors in credit entries did not negate their entitlement to credit. The tribunal set aside the penalty imposed and allowed the appeal in part, maintaining the credit of Rs. 4,73,349 and disallowing the credit of Rs. 27,446, with consequential benefits as per law. en-us Wed, 26 Jun 2019 00:00:00 +0530 Thu, 27 Jun 2019 09:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382198 The tribunal upheld the credit amount of Rs. 4,73,349 while disallowing the credit of Rs. 27,446 due to lack of evidence establishing receipt of goods. Procedural lapses should not deny substantive credit rights, and the tribunal found that the appellant's inadvertent errors in credit entries did not negate their entitlement to credit. The tribunal set aside the penalty imposed and allowed the appeal in part, maintaining the credit of Rs. 4,73,349 and disallowing the credit of Rs. 27,446, with consequential benefits as per law. Case-Laws Service Tax Wed, 26 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382198