Denial of CENVAT Credit for Non-Production of Documents: CESTAT Sets Aside Order for Document Verification [Read Order]
The authority was to consider the CENVAT Credit claim if satisfied, and the appellant was instructed to cooperate to ensure a speaking order within 30 days
![Denial of CENVAT Credit for Non-Production of Documents: CESTAT Sets Aside Order for Document Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Denial-of-CENVAT-Credit-Document-Verification-CENVAT-Credit-taxscan.jpg "Denial of CENVAT Credit for Non-Production of Documents: CESTAT Sets Aside Order for Document Verification [Read Order]")
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) set aside the order denying CENVAT Credit due to non-production of documents, directing the assessee to provide the necessary documents for verification and reconsideration of the claim. New Rina TV, appellant-assessee, challenged the Commissioner's decision to deny CENVAT Credit for not providing the...
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) set aside the order denying CENVAT Credit due to non-production of documents, directing the assessee to provide the necessary documents for verification and reconsideration of the claim.
New Rina TV, appellant-assessee, challenged the Commissioner's decision to deny CENVAT Credit for not providing the original documents to support the claim.
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The tribunal reviewed the Order-in-Original and the appeal. The assessee had claimed CENVAT Credit but did not provide the original documents. The assessee explained that most of the documents were destroyed in the Thane cyclone. It was argued that they could now recover many of the documents and requested another chance to present them to the Original Authority.
The opposing party disputed the reason for non-production but argued that remitting the matter would serve no purpose due to the time passed.
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The two member bench comprising P.Dinesha ( Judicial Member ) and M.Ajit Kumar ( Technical Member ) found the assessee’s reason plausible and beyond their control. Since the denial of Credit was only due to the missing documents, the CESTAT decided to set aside the order.
It directed the assessee to appear before the Commissioner, provide the necessary documents, and allow for verification. If satisfied, the authority would consider the CENVAT Credit claim. The assessee was also asked to cooperate and ensure a speaking order was passed within 30 days.
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In short,the appeal filed by the assessee was disposed of by way of remand.
To Read the full text of the Order CLICK HERE
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