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1. CENVAT credit - non-existent dealers - fake invoices - in the absence of any investigation at the end of manufacturer/supplier or the transporter, the cenvat credit...

2. CENVAT credit - fake invoices - In the absence of any corroborative evidence in support of the statement made by the supplier (dealer), the cenvat credit cannot be...

3. CENVAT credit - fake invoices - it would be impractical to require the assessee to go behind the records maintained by the first stage dealer - credit cannot be denied - HC

4. CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

5. CENVAT Credit - second stage dealer or third stage dealer - goods procured through consignment agent (against F form under CST) of the second stage dealer cannot be...

6. CENVAT Credit - non-existent firms - credit was availed on the invoices issued by all fradulent firms who were found to be non-existent and such fraud vitiates the...

7. Recovery of CENVAT Credit - fraudulent availment of CENVAT Credit - Merely because the company issuing invoice was found non-existent, the appellant could not be denied...

8. CENVAT Credit - Allegation of receipt of only invoices without receipt of duty paid goods - non-existent certain manufacturers and 1st stage dealers - While the...

9. CENVAT Credit - fake invoices - credit availed based on invoices without actually receiving the goods - It is evident that except for the evidence in the form of...

10. CENVAT credit - registered dealer from whom the goods have been procured by the appellants found to be non-existent - CENVAT Credit cannot be denied to the appellants on...

11. Input tax credit - duty paying invoices - case of petitioner is that the petitioner had availed Input Tax Credit on the strength of invoices issued by dealers who had...

12. CENVAT Credit - Inability to produce original invoices - appellant has wrongly availed the CENVAT Credit without an invoice prescribed under Rule 9(1)(f) of the CENVAT...

13. CENVAT Credit - fake invoices - fraudulent availment of CENVAT Credit based on CENVAT invoices issued by certain registered Central Excise Dealers without actual supply...

14. Cenvat credit eligibility on service tax paid by appellants on invoices issued by automobile dealers examined. Department alleged dealers provided insurance services...

15. Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - AT