https://www.taxtmi.com/caselaws?id=440311 Cenvat credit on capital goods cannot be denied merely on an allegation that the supplier lacked manufacturing infrastructure, where the recipient obtained the goods on duty-paying invoices from a registered supplier. The decisive factor is whether the goods were actually received and whether the recipient was involved in any sham or collusive transaction. In the absence of evidence disproving receipt of goods or showing collusion, the supplier's alleged status as a paper entity is insufficient to dislodge the credit claim. The Tribunal therefore found the credit denial unsustainable and granted consequential relief. en-us Fri, 14 Jul 2023 00:00:00 +0530 Sat, 15 Jul 2023 08:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440311 Cenvat credit on capital goods cannot be denied merely on an allegation that the supplier lacked manufacturing infrastructure, where the recipient obtained the goods on duty-paying invoices from a registered supplier. The decisive factor is whether the goods were actually received and whether the recipient was involved in any sham or collusive transaction. In the absence of evidence disproving receipt of goods or showing collusion, the supplier's alleged status as a paper entity is insufficient to dislodge the credit claim. The Tribunal therefore found the credit denial unsustainable and granted consequential relief. Case-Laws Service Tax Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440311