Whether input tax credit can be denied on the basis of photocopy of invoice ?
TRT-2025-1238

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.....

TRT-2025-1193

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 .....

TRT-2025-962

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.....