CESTAT Allows CENVAT Credit to VLCC Despite Non-Production of Original Documents, Citing Verification of Photocopies [Read Order]
The tribunal observed that the input services were received and used by the appellant, and previous rulings established that credit cannot be denied solely due to missing original documents if the authenticity can be verified by other means
The Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) allowed VLCC Healthcare Ltd. to claim CENVAT credit despite the non-production of original documents, emphasizing that CENVAT credit could be verified through alternative means, such as photocopies of invoices and certificates. VLCC Healthcare Ltd, appellant-assessee, did not appear on its behalf…
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