https://www.taxtmi.com/caselaws?id=781624 CESTAT allowed the appeal, holding that denial of ISD-distributed CENVAT credit was unwarranted. The Tribunal found Revenue made no specific finding under Rule 7 CCR and produced no evidence of fabricated suppliers, shell entities or circular payments; mere technical defects in supplier invoices or invoices addressed to another unit do not defeat ISD distribution where corroboration (payments, vouchers, linked original invoices, performance proof) exists. Ledger entries alone are insufficient, but here corroboration was accepted. The demand also failed on limitation grounds (normal one-year period), so credit recovery, interest and penalties were vacated. en-us Fri, 14 Nov 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781624 CESTAT allowed the appeal, holding that denial of ISD-distributed CENVAT credit was unwarranted. The Tribunal found Revenue made no specific finding under Rule 7 CCR and produced no evidence of fabricated suppliers, shell entities or circular payments; mere technical defects in supplier invoices or invoices addressed to another unit do not defeat ISD distribution where corroboration (payments, vouchers, linked original invoices, performance proof) exists. Ledger entries alone are insufficient, but here corroboration was accepted. The demand also failed on limitation grounds (normal one-year period), so credit recovery, interest and penalties were vacated. Case-Laws Central Excise Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781624