https://www.taxtmi.com/caselaws?id=449619 The CESTAT New Delhi allowed the appeal challenging denial of CENVAT credit on services received from M/s SVPL. The HC held that statements recorded during investigation were inadmissible as evidence since the Department failed to comply with Section 9D of Central Excise Act, 1944, which is mandatory in quasi-criminal proceedings involving penalties. The appellant provided thirteen work orders, invoices totaling Rs. 19,55,61,900/- including service tax of Rs. 1,82,61,900/-, and a Chartered Engineer's Certificate proving services were actually received. The Department produced no evidence except inadmissible statements to contradict the documentary evidence. The CESTAT ruled the Adjudicating Authority wrongly rejected the certificate and set aside the impugned order. en-us Thu, 15 Feb 2024 00:00:00 +0530 Fri, 16 Feb 2024 07:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449619 The CESTAT New Delhi allowed the appeal challenging denial of CENVAT credit on services received from M/s SVPL. The HC held that statements recorded during investigation were inadmissible as evidence since the Department failed to comply with Section 9D of Central Excise Act, 1944, which is mandatory in quasi-criminal proceedings involving penalties. The appellant provided thirteen work orders, invoices totaling Rs. 19,55,61,900/- including service tax of Rs. 1,82,61,900/-, and a Chartered Engineer's Certificate proving services were actually received. The Department produced no evidence except inadmissible statements to contradict the documentary evidence. The CESTAT ruled the Adjudicating Authority wrongly rejected the certificate and set aside the impugned order. Case-Laws Service Tax Thu, 15 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449619