https://www.taxtmi.com/caselaws?id=757932 CESTAT Kolkata allowed appellant's appeal against Cenvat Credit recovery demand. Tribunal held investigation covered only 67 of 245 transactions (27%), making demand on remaining 178 invoices legally unsustainable without proper verification. Demand of Rs.1,00,55,148 set aside due to flawed investigation. For 32 invoices with recorded statements, demand of Rs.18,69,286 was set aside as statements were recorded 1-5 years post-transaction without cross-examination opportunity and proper procedure under Section 9D. Vehicle department information insufficient to conclude non-delivery. Extended limitation period demand rejected as no suppression of facts proved by department. en-us Wed, 04 Sep 2024 00:00:00 +0530 Wed, 04 Sep 2024 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757932 CESTAT Kolkata allowed appellant's appeal against Cenvat Credit recovery demand. Tribunal held investigation covered only 67 of 245 transactions (27%), making demand on remaining 178 invoices legally unsustainable without proper verification. Demand of Rs.1,00,55,148 set aside due to flawed investigation. For 32 invoices with recorded statements, demand of Rs.18,69,286 was set aside as statements were recorded 1-5 years post-transaction without cross-examination opportunity and proper procedure under Section 9D. Vehicle department information insufficient to conclude non-delivery. Extended limitation period demand rejected as no suppression of facts proved by department. Case-Laws Central Excise Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757932