CENVAT Credit Allowed—No Proof Services Not Received Despite Invalid Supplier Addresses

Computer Point Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Kolkata) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, allowed the appeal by setting aside the disallowance of CENVAT credit, along with interest and penalty, while upholding only the late fee liability. The dispute arose from allegations that the appellant had availed irregular CENVAT credit amounting to ₹2,18,59,482/- based on invoices issued by two service providers who were later found to be non-existent at their registered addresses and had not filed returns or paid service tax. The depa...