https://www.taxtmi.com/caselaws?id=396385 The appeal focused on the validity of documents under Rule 9 of Cenvat Credit Rules, 2004, and the denial of Cenvat credit and imposition of penalties. The adjudicating authority found that despite procedural lapses in the procurement process and disputes over Cenvat credit amounts taken on improper documents and customs duty, the duty was paid, equipment was used as intended, and the procedural lapses did not warrant denying the Cenvat credit. The allegations of wrongful Cenvat credit were rejected due to lack of evidence contrary to the respondent's submissions. The Revenue's appeal was dismissed based on the genuineness of documents and compliance with payment obligations. en-us Thu, 24 Oct 2019 00:00:00 +0530 Fri, 03 Jul 2020 08:26:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396385 The appeal focused on the validity of documents under Rule 9 of Cenvat Credit Rules, 2004, and the denial of Cenvat credit and imposition of penalties. The adjudicating authority found that despite procedural lapses in the procurement process and disputes over Cenvat credit amounts taken on improper documents and customs duty, the duty was paid, equipment was used as intended, and the procedural lapses did not warrant denying the Cenvat credit. The allegations of wrongful Cenvat credit were rejected due to lack of evidence contrary to the respondent's submissions. The Revenue's appeal was dismissed based on the genuineness of documents and compliance with payment obligations. Case-Laws Service Tax Thu, 24 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396385