Whether input tax credit can be denied on the basis of photocopy of invoice ?
Issue Favourable to Tax Payer ?:- no
Held - However, where the original copies of the invoices are not available, CENVAT credit cannot be allowed on the strength of photocopies because.....
Issue Favourable to Tax Payer ?:- yes
Held - This issue has been considered by various benches of the Tribunal and it has been held that the refund of cenvat credit cannot be denied on .....
Issue Favourable to Tax Payer ?:- yes
Held - the CESTAT Benches have consistently taken the view that such input Service Tax credit shall not be denied just because the supporting invoi.....