https://www.taxtmi.com/caselaws?id=785317 Decision addresses entitlement to cenvat credit where service tax was paid by the recipient and denial based on use of a GAR-7 challan. The tribunal applied the principle of documentary sufficiency, holding that a non-standard document may support credit if it contains the requisite invoice particulars; the department did not demonstrate that the GAR-7 lacked required contents, so denial of credit and its utilization was unsustainable. The adjudicating order was set aside on merits, the record showed no loss to the exchequer or irregular modus operandi, and the appeal was allowed restoring cenvat credit entitlement. en-us Wed, 24 Dec 2025 00:00:00 +0530 Thu, 22 Jan 2026 08:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785317 Decision addresses entitlement to cenvat credit where service tax was paid by the recipient and denial based on use of a GAR-7 challan. The tribunal applied the principle of documentary sufficiency, holding that a non-standard document may support credit if it contains the requisite invoice particulars; the department did not demonstrate that the GAR-7 lacked required contents, so denial of credit and its utilization was unsustainable. The adjudicating order was set aside on merits, the record showed no loss to the exchequer or irregular modus operandi, and the appeal was allowed restoring cenvat credit entitlement. Case-Laws Central Excise Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785317