https://www.taxtmi.com/caselaws?id=447901 Cenvat credit cannot be denied merely because the supporting documents were photocopies or a Head Office statement instead of original invoices, where the relevant invoice particulars were available and no false or wrongful availment was shown. The requirement of original documentation was treated as procedural, and the underlying entitlement to credit was upheld. Likewise, failure to obtain Input Service Distributor registration before distributing credit did not by itself disentitle the assessee from credit, since the Head Office maintained records, distributed only available credit, and the department did not prove excess or impermissible distribution. The Tribunal's order allowing the credit was therefore left undisturbed. en-us Thu, 30 Nov 2023 00:00:00 +0530 Mon, 08 Jan 2024 09:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447901 Cenvat credit cannot be denied merely because the supporting documents were photocopies or a Head Office statement instead of original invoices, where the relevant invoice particulars were available and no false or wrongful availment was shown. The requirement of original documentation was treated as procedural, and the underlying entitlement to credit was upheld. Likewise, failure to obtain Input Service Distributor registration before distributing credit did not by itself disentitle the assessee from credit, since the Head Office maintained records, distributed only available credit, and the department did not prove excess or impermissible distribution. The Tribunal's order allowing the credit was therefore left undisturbed. Case-Laws Central Excise Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447901