https://www.taxtmi.com/caselaws?id=766077 The SC dismissed the special leave petition and refused to interfere with the HC's order. The court held that CENVAT credit for input services under the CENVAT Credit Rules, 2004 cannot be denied at the recipient's end unless the supplier's assessment is revised; mere suspicion of sham transactions was insufficient. The Tribunal and HC found no allegation that the services fell outside Rule 2(l) of the CCR, 2004, and therefore the impugned denial of credit was not sustained. en-us Mon, 06 Jan 2025 00:00:00 +0530 Fri, 12 Sep 2025 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766077 The SC dismissed the special leave petition and refused to interfere with the HC's order. The court held that CENVAT credit for input services under the CENVAT Credit Rules, 2004 cannot be denied at the recipient's end unless the supplier's assessment is revised; mere suspicion of sham transactions was insufficient. The Tribunal and HC found no allegation that the services fell outside Rule 2(l) of the CCR, 2004, and therefore the impugned denial of credit was not sustained. Case-Laws Central Excise Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766077