https://www.taxtmi.com/caselaws?id=31225 Rejection of input credit for non-production of invoices and challans was set aside because the assessee later produced the missing records before CESTAT and explained that they had been misplaced during office shifting. The Tribunal accepted the explanation, condoned the delay in producing the documents, and held that eligibility to credit had not been examined on the full record. The matter was remanded to the Original Authority for fresh adjudication after permitting production of the documents and for reconsideration of the related service tax, interest and penalty liability. en-us Fri, 23 May 2008 00:00:00 +0530 Fri, 02 Jan 2009 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31225 Rejection of input credit for non-production of invoices and challans was set aside because the assessee later produced the missing records before CESTAT and explained that they had been misplaced during office shifting. The Tribunal accepted the explanation, condoned the delay in producing the documents, and held that eligibility to credit had not been examined on the full record. The matter was remanded to the Original Authority for fresh adjudication after permitting production of the documents and for reconsideration of the related service tax, interest and penalty liability. Case-Laws Service Tax Fri, 23 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31225