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
![CESTAT Allows CENVAT Credit to VLCC Despite Non-Production of Original Documents, Citing Verification of Photocopies [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/VLCC-Despite-CESTAT-Allahabad-CENVAT-Credit-taxscan.jpg "CESTAT Allows CENVAT Credit to VLCC Despite Non-Production of Original Documents, Citing Verification of Photocopies [Read Order]")
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...
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 on 27.01.2025, 11.02.2025, or today. Since no further adjournments could be granted under Section 35C(1A), the matter was considered after hearing the Departmental Representative.
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A single member bench of Sanjiv Srivastava(Technical Member) reviewed the impugned order along with the appeal submissions. The First Appellate Authority had denied CENVAT credit because the assessee failed to provide original documents during the audit, show cause notice, and adjudication proceedings, and did not submit any invoices during the appeal.
However, it was clear that the input services were received and used by the assessee. The tribunal noted that previous rulings had established that CENVAT credit could not be denied solely due to missing original documents if the services could be verified by other means. Revenue failed to show that the services were not used by the assessee.
Read More:CESTAT Denies CENVAT Credit on Rent-a-Cab Services, Due to Non-Compliance with Rule 2(l)
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Citing decisions from cases like JSW Steel and Shivam Electrical Industries, the CESTAT concluded that the assessee could claim CENVAT credit based on certificates and photocopies of invoices. As the demand was not valid, the extended period and penalty were not applicable, and the impugned order was set aside. The penalty under Section 78 was also removed.
In short,the appeal was allowed.
To Read the full text of the Order CLICK HERE
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