https://www.taxtmi.com/caselaws?id=778507 CESTAT allowed the appeal, holding that CENVAT credit availed by the appellant was valid and demand based solely on third-party income-tax data was unsustainable. The tribunal found invoices, reconciliation statements and a Chartered Accountant's certificate were produced and admissible; adjudicating authorities wrongly rejected the CENVAT register and related documents without rebuttal. In absence of evidence contradicting the documentary proof, the demand was vacated and service tax to the extent of utilized CENVAT credit cannot be re-demanded. en-us Tue, 16 Sep 2025 00:00:00 +0530 Thu, 18 Sep 2025 08:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778507 CESTAT allowed the appeal, holding that CENVAT credit availed by the appellant was valid and demand based solely on third-party income-tax data was unsustainable. The tribunal found invoices, reconciliation statements and a Chartered Accountant's certificate were produced and admissible; adjudicating authorities wrongly rejected the CENVAT register and related documents without rebuttal. In absence of evidence contradicting the documentary proof, the demand was vacated and service tax to the extent of utilized CENVAT credit cannot be re-demanded. Case-Laws Service Tax Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778507