Input Tax can’t be denied merely because Invoice bears Handwritten Serial Number: CESTAT [Read Order]

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the input tax credit cannot be denied merely on the ground that the invoices bear handwritten Serial Number. On the first appeal, the authority allowed the claim of the respondents and held that as per Rules 11 of the […]

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