Omission of registration number purposefully makes invoice inadmissible document

Navkar Corporation Ltd Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) CESTAT Mumbai held that as registration numbers were purposefully omitted, accordingly, the genuineness of the invoices are doubtful, the invoices are categorized as inadmissible document. Facts- Assessee-Appellant M/s. Navkar Corporation Ltd. has been providing Cargo Handling Services, Storage and Warehousing Services. On the basis of intelligence gathered, premises of the Assessee was searched on 11.05.2012, several documents were seized under Panchnama including invoices on which CENVAT Credit were taken, st...