https://www.taxtmi.com/caselaws?id=784959 Fraudulent availment of CENVAT credit on input services is addressed, focusing on absence of payment evidence and existence of fictitious vendors; legal reasoning stresses that CENVAT credit is a conditional statutory concession requiring strict compliance and proof of payment, and that fraud vitiates transactions, rendering credits void. Consequence: demand for improperly availed credit (Rs. 20,07,497) was reinstated and liability sustained due to lack of tax payment records and cogent evidence of receipt of services, with reliance on precedent upholding denial of fraudulently claimed credits. en-us Tue, 13 Jan 2026 00:00:00 +0530 Wed, 14 Jan 2026 11:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784959 Fraudulent availment of CENVAT credit on input services is addressed, focusing on absence of payment evidence and existence of fictitious vendors; legal reasoning stresses that CENVAT credit is a conditional statutory concession requiring strict compliance and proof of payment, and that fraud vitiates transactions, rendering credits void. Consequence: demand for improperly availed credit (Rs. 20,07,497) was reinstated and liability sustained due to lack of tax payment records and cogent evidence of receipt of services, with reliance on precedent upholding denial of fraudulently claimed credits. Case-Laws Service Tax Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784959