Cenvat credit not allowed on the basis of Photocopies of invoices: CESTAT

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Section 16 of the Central Goods and Services Tax Act, 2017/Rule 3 of the Cenvat Credit Rules, 2004 – Input tax credit – Period March, 2009 to March, 2015 – Assessee availed cenvat credit on photocopies of invoices – Adjudicating Authority denied cenvat credit – Whether photocopies of invoices were not valid documents for availing cenvat credit – Held, yes – Whether, therefore, assessee could not avail cenvat credit on photocopies of invoices – Held, yes

Citation:[2018] 92 taxmann.com 52 (Chennai – CESTAT)