https://www.taxtmi.com/caselaws?id=764287 Denial of CENVAT credit for non-production of original supporting documents was found unjustified where the assessee explained that the records had been destroyed in a cyclone and the explanation was treated as bona fide. As the credit was refused only for want of documents, the assessee was given an opportunity to place the relevant material before the adjudicating authority. The denial was set aside and the matter was remanded for verification of the documents to be furnished and for fresh consideration in accordance with law. en-us Tue, 07 Jan 2025 00:00:00 +0530 Wed, 08 Jan 2025 08:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764287 Denial of CENVAT credit for non-production of original supporting documents was found unjustified where the assessee explained that the records had been destroyed in a cyclone and the explanation was treated as bona fide. As the credit was refused only for want of documents, the assessee was given an opportunity to place the relevant material before the adjudicating authority. The denial was set aside and the matter was remanded for verification of the documents to be furnished and for fresh consideration in accordance with law. Case-Laws Service Tax Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764287