CENVAT Credit - bogus transaction - fake invoices - The only ...

Case Laws Central Excise

March 3, 2022

CENVAT Credit - bogus transaction - fake invoices - The only reasonable step which he can take is to ensure that the supplier is trustworthy, the inputs are in fact received and that the documents, prima facie, appear to be genuine. The fact that the assessee made payment by cheque was held to be a proof of his bona fides - Credit cannot be denied - AT

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CENVAT Credit - bogus transaction - fake invoices - The only ...

Case Laws Central Excise

March 3, 2022

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