https://www.taxtmi.com/caselaws?id=756499 CESTAT NEW DELHI ruled on a CENVAT credit dispute where the appellant availed credit based on invoices not addressed to their registered premises. The adjudicating authority confirmed the demand after finding discrepancies between values in the appellant's reconciliation chart and the show cause notice, noting lack of corroborative documentary evidence. The appellant failed to provide supporting documents like invoices, bank statements, ledgers, or service tax challans. CESTAT remanded the matter to the original authority, allowing the appellant opportunity to submit proper documentary evidence including invoices, bank statements showing advances, party ledgers, and service tax payment challans for the relevant period. en-us Tue, 30 Jul 2024 00:00:00 +0530 Mon, 05 Aug 2024 07:04:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756499 CESTAT NEW DELHI ruled on a CENVAT credit dispute where the appellant availed credit based on invoices not addressed to their registered premises. The adjudicating authority confirmed the demand after finding discrepancies between values in the appellant's reconciliation chart and the show cause notice, noting lack of corroborative documentary evidence. The appellant failed to provide supporting documents like invoices, bank statements, ledgers, or service tax challans. CESTAT remanded the matter to the original authority, allowing the appellant opportunity to submit proper documentary evidence including invoices, bank statements showing advances, party ledgers, and service tax payment challans for the relevant period. Case-Laws Service Tax Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756499