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CESTAT, Ahmedabad: Input Tax Can’t be Denied Because Invoice Bears Handwritten Serial Number - (30 Mar 2020)

EXCISE

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that the input tax credit cannot be denied merely on the ground that the invoices bear handwritten Serial Number clarifying that as per Rules 11 of the Central Excise Rules, 2002, it is clear that the invoice should bear serial numbers and it does not prescribe that the invoice should bear Pre-printed Serial Numbers.

Tags : CUSTOMS   EXCISE AND SERVICE TAX APPELLATE TRIBUNAL   HANDWRITTEN SERIAL NUMBER  

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