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Central Excise - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Imposition of penalty - irregularly availed CENVAT Credit - ...

Case Laws     Central Excise

March 30, 2020

Imposition of penalty - irregularly availed CENVAT Credit - credit availed on the same invoice twice in the month of June 2014 - It is contended that, they had no intention to evade payment of Cenvat credit and they had already reversed the amounts on being pointed out by the department - Evidently, nobody can legitimately claim Cenvat credit twice on one invoice. - Levy of penalty confirmed.

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