The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the cenvat credit cannot be denied for mere procedural lapse of submitting photocopies of the invoices. The appellant, DKNV Engineering Pvt Ltd wanted to avail CENVAT Credit. However, the Revenue denied Cenvat credit availed on the strength of Xerox…
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