Availment of CENVAT Credit on the basis of the photocopy of invoices issued by service providers

Department denied the claim of CENVAT Credit only on the presumption that there is a possibility of availing the credit by other units of the appellant but these charges were not part of the Show Cause Notice issued. CESTAT favoured the TaxPayer/Assessee

Title: United Phosphorus vs CCE & ST, Surat-II Authority: CESTAT Ahmedabad Citation: Excise Appeal No. 342 of 2012 Dated: 15-Nov-2022