CENVAT Credit - fake invoices without supply of goods - The ...

Court Questions Fraudulent CENVAT Credit Claims; Authenticity of Railway Receipts Unverified, Department's Conclusion Challenged.

November 24, 2020

Case Laws Central Excise AT

CENVAT Credit - fake invoices without supply of goods - The appellants had provided the Railway Receipts (RR’s) under cover of which the inputs had come. The disputed invoices have crossreferences of the corresponding RR’s. The department made no efforts to verify the genuineness of the RR’s - Hence, it cannot be said that the invoices received in the appellants’ factory were not accompanied by duty paid goods. - AT

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CENVAT Credit - fake invoices without supply of goods - The ...

Court Questions Fraudulent CENVAT Credit Claims; Authenticity of Railway Receipts Unverified, Department's Conclusion Challenged.

November 24, 2020

Case Laws Central Excise AT

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