CENVAT Credit was rightly disallowed since Respondent was Beneficiary of Fake Invoices [Read Order]

CENVAT Credit - Respondent - disallowed - Beneficiary - Fake Invoices - Taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the department rightly disallowed the cenvat credit to the Company considering the fact that the company was a beneficiary of fake invoices. The respondent was engaged in the manufacture of M.S. Ingot and Bars and availed CENVAT credit claiming that the…

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