CENVAT Credit - bogus invoices - passing on bogus cenvat credit ...

Alleged CENVAT Credit Fraud: Bogus Invoices Used Without Goods Delivery; Legal Emphasis on Evidence Over Suspicion.

July 6, 2022

Case Laws Central Excise AT

CENVAT Credit - bogus invoices - passing on bogus cenvat credit without delivery of the goods - they have received the inputs along with cenvatable invoices and such inputs have been used by them in the manufacture of dutiable outputs, which have been cleared on payment of duty. Further, the payment for such transactions have been done through banking channels. - The suspicion however, strong, cannot take place of evidence - AT

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CENVAT Credit - bogus invoices - passing on bogus cenvat credit ...

Alleged CENVAT Credit Fraud: Bogus Invoices Used Without Goods Delivery; Legal Emphasis on Evidence Over Suspicion.

July 6, 2022

Case Laws Central Excise AT

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