Availment Of Credit On The Strength Of Photocopies Of Invoices Is Just A Procedural Lapse: CESTAT Allows Cenvat credit

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Ramesh Nair (Judicial Member) has held that the availment of credit on the strength of photocopies of the invoices is just a procedural lapse and cannot be made the basis to disallow the cenvat credit.The petitioner/assessee has challenged the denial of Cenvat credit availed on the...