https://www.taxtmi.com/caselaws?id=768266 Cenvat credit cannot be denied solely because original duty-paying documents were not produced when receipt and use of the input services are otherwise established. The record showed that the services were received and used for providing output services, and Revenue produced no evidence to discredit the claim or show that the services were not actually received. Where verification is possible through other reliable material, absence of original invoices by itself is insufficient to reject credit. On that basis, the denial of Cenvat credit was held unsustainable, the credit was allowed, and the related penalty under Section 78 was set aside. en-us Tue, 18 Mar 2025 00:00:00 +0530 Fri, 04 Apr 2025 07:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768266 Cenvat credit cannot be denied solely because original duty-paying documents were not produced when receipt and use of the input services are otherwise established. The record showed that the services were received and used for providing output services, and Revenue produced no evidence to discredit the claim or show that the services were not actually received. Where verification is possible through other reliable material, absence of original invoices by itself is insufficient to reject credit. On that basis, the denial of Cenvat credit was held unsustainable, the credit was allowed, and the related penalty under Section 78 was set aside. Case-Laws Service Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768266