Procedural Defects in ISD Documents Cannot Deny CENVAT Credit: CESTAT Kolkata

Commissioner of CGST & CX Vs Berger Paints India Ltd. (CESTAT Kolkata) CESTAT Kolkata Dismisses Revenue Appeal and Allows CENVAT Credit Despite Procedural Defects in ISD Challans Where Parent Invoices Were Genuine The Revenue appealed against the Commissioner (Appeals)’ order setting aside a demand of CENVAT credit of Rs.1,25,83,047, along with interest and penalty, arising from a Show Cause Notice dated 24.04.2017 relating to credit availed during 2012-13. The Revenue contended that the Commissioner (Appeals) had wrongly set aside the adjudication order and relied on the findings of...