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2018 (4) TMI 1760 - CESTAT MUMBAI
CENVAT Credit - credit availed within six months from the date of issue of invoice - spare parts of capital goods in the year in which the goods had been received - N/N. 21/2014-CE(NT) dated 11th July 2014 and subsequent N/N. 6/2005-CE(NT) dated 1st March 2015 - HELD THAT:- It is seen from the records that there is no evidence of suppression or mis-representation on the part of the appellant and that a major portion of the demand had already been set aside on the finding that availment was covered by the eligible notification and, therefore, the portion that was confirmed could not have said to have arisen on account of suppression or mis-representation.
Appeal allowed - decided in favor of appellant.