Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (2) TMI 336 - AT - Central ExciseCENVAT Credit availed on fake documents - reversal of CENVAT Credit demand and imposed penalties - Held that:- As during the period July 2003 to December 2003, when the respondent-assessee took CENVAT Credit there is no adverse finding indicating that the respondent had not filed RT-12 return. Show Cause Notice was issued on 20.06.2008. It is beyond the period of limitation demand raised need to be set aside - in favour of assessee.
|