CENVAT Credit - fake invoices - There is nothing brought out ...

Court Examines Allegations of Fake Invoices Used for CENVAT Credit; Evidence Lacks Clarity on Goods Receipt.

September 29, 2018

Case Laws Central Excise AT

CENVAT Credit - fake invoices - There is nothing brought out from evidences as to how the appellants have been able to manufacture the finished products if they were not receiving the goods as per the cenvated invoices.

View Source

← Previous Next →

CENVAT Credit - fake invoices - There is nothing brought out ...

Court Examines Allegations of Fake Invoices Used for CENVAT Credit; Evidence Lacks Clarity on Goods Receipt.

September 29, 2018

Case Laws Central Excise AT

You may also like:

Seeking grant of Anticipatory Bail - fraud related to GST invoices and getting credits - allegation of cheating the State by claiming input credit through fake invoices...

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...

The court granted regular bail to the petitioner in a case involving allegations of fraudulent claim of Input Tax Credit (ITC) and furnishing fake GST certificate for...

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...

Advance Authorisation Scheme - Non-fulfilment of Export Obligation - fraudulent activities - allegation of collusion with the Customs officials - The CESTAT examined the...

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,...

The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

Seeking grant of bail - irregular availment of Input Tax Credit - creation and operation of fake GST firms and issuing fake GST invoices from these firms - The High...

Excess availment of CENVAT credit - There is no provision for one to one correlation in CENVAT credit scheme - there is no other evidence on record like investigation...

Jurisdiction to issue show cause notice (SCN), authority adjudicating the matter despite being different from the issuing authority, admissibility of CENVAT credit based...

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...

HC declined to intervene in challenge against ITC blocking u/r 86A(1) of Kerala GST Rules and show cause notice u/s 74 of CGST/KSGST Act. Court determined allegations of...

Wrongful transfer of credit attributable to all units by the Input Service Distributor (ISD) exclusively to the respondent, contravening the second proviso to Rule 3(4)...

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

Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

Quick Updates: