https://www.taxtmi.com/caselaws?id=796768 CENVAT credit on inputs and related GTA services cannot be denied solely because VAHAN portal data shows vehicle discrepancies or because limited, unverified third-party communications raise doubts. Denial requires positive, cogent evidence of non-receipt, particularly where statutory and commercial records support receipt and consumption, finished goods were manufactured and cleared on payment of duty, and no stock discrepancy, diversion, fabricated record, or alternative raw-material source is established. Procedural defects in consignment notes are insufficient without independent corroboration of fictitious transactions. Extended limitation is unavailable where credit was disclosed in statutory returns and fraud, collusion, wilful misstatement, or suppression with intent to evade duty is not proved; the demand, interest, and penalties consequently fail. en-us Thu, 06 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796768 CENVAT credit on inputs and related GTA services cannot be denied solely because VAHAN portal data shows vehicle discrepancies or because limited, unverified third-party communications raise doubts. Denial requires positive, cogent evidence of non-receipt, particularly where statutory and commercial records support receipt and consumption, finished goods were manufactured and cleared on payment of duty, and no stock discrepancy, diversion, fabricated record, or alternative raw-material source is established. Procedural defects in consignment notes are insufficient without independent corroboration of fictitious transactions. Extended limitation is unavailable where credit was disclosed in statutory returns and fraud, collusion, wilful misstatement, or suppression with intent to evade duty is not proved; the demand, interest, and penalties consequently fail. Case-Laws Central Excise Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796768