CESTAT Sets Aside CENVAT Credit Demands as Cross-Examination Was Denied

Vimal Alloys Pvt. Ltd. Vs Commissioner of Central Excise and Service Tax (CESTAT Chandigarh) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh disposed of nine appeals arising from a common investigation by the Directorate General of GST Intelligence (DGGI) alleging fraudulent availment of CENVAT credit through forged invoices without actual receipt of goods. The investigation concerned four Delhi-based units alleged to be non-functional entities without manufacturing facilities, purchases, or electricity consumption. Searches were conducted at various premises, incri...