https://www.taxtmi.com/caselaws?id=784566 Whether Cenvat credit could be denied as fraudulently availed on paper transactions without receipt of inputs was determined against the Revenue, as reliance on VAHAN portal enquiries and limited owner statements was held insufficient to conclusively prove non-receipt, particularly when payments were through banking channels and no doubt was cast on their veracity; further, no discrepancies were shown in statutory records/returns or stock/accounting evidence to contradict receipt and use of inputs, and the evidentiary rigour under s. 36B was not met. The impugned order denying credit was set aside and consequential penalties were held unsustainable and quashed; appeals were allowed. en-us Wed, 07 Jan 2026 00:00:00 +0530 Thu, 08 Jan 2026 08:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784566 Whether Cenvat credit could be denied as fraudulently availed on paper transactions without receipt of inputs was determined against the Revenue, as reliance on VAHAN portal enquiries and limited owner statements was held insufficient to conclusively prove non-receipt, particularly when payments were through banking channels and no doubt was cast on their veracity; further, no discrepancies were shown in statutory records/returns or stock/accounting evidence to contradict receipt and use of inputs, and the evidentiary rigour under s. 36B was not met. The impugned order denying credit was set aside and consequential penalties were held unsustainable and quashed; appeals were allowed. Case-Laws Central Excise Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784566