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2015 (12) TMI 6 - AT - Central ExciseCENVAT Credit - Bogus invoices - Issue of invoices without actual receipt of goods - Held that:- Revenue in their grounds of appeal have reiterated their stands that the Cenvat credit was wrongly passed to the respondent. However, they have not referred to any evidence on record, which was the main reason for the appellant authority to set aside the demand. They have simply reiterated that the respondent had paid back the Cenvat credit during investigation and as such cannot contest the same. I find no merits in the above stand of the Revenue. The payment of Cenvat credit cannot act as estoppel against the assessee to the contest the confirmation before the higher appellant authorities. - no reasons to interfere in the impugned order of Commissioner (Appeals). - Decided against Revenue.
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