https://www.taxtmi.com/caselaws?id=796766 CENVAT credit denial for alleged non-receipt of inputs requires cogent affirmative evidence where the recipient holds valid registered-dealer invoices, banking records, transport-tax records, statutory returns, stock records and purchase documentation. Investigation statements require statutory safeguards and reliable independent corroboration; inconsistent or allegedly coerced statements cannot alone support a demand. Isolated vehicle-registration discrepancies from the Vahan portal have limited probative value without examination of vehicle owners or evidence disproving transport. Extended limitation requires evidence of fraud, collusion, wilful misstatement or intentional suppression; disclosures in returns and audited records undermine its invocation. These principles support setting aside credit reversal, interest and penalties where evidentiary and limitation requirements remain unmet. 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=796766 CENVAT credit denial for alleged non-receipt of inputs requires cogent affirmative evidence where the recipient holds valid registered-dealer invoices, banking records, transport-tax records, statutory returns, stock records and purchase documentation. Investigation statements require statutory safeguards and reliable independent corroboration; inconsistent or allegedly coerced statements cannot alone support a demand. Isolated vehicle-registration discrepancies from the Vahan portal have limited probative value without examination of vehicle owners or evidence disproving transport. Extended limitation requires evidence of fraud, collusion, wilful misstatement or intentional suppression; disclosures in returns and audited records undermine its invocation. These principles support setting aside credit reversal, interest and penalties where evidentiary and limitation requirements remain unmet. Case-Laws Central Excise Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796766