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2017 (6) TMI 269 - AT - Central ExciseCENVAT credit - input - furnace oil - The case of the Department is that the CENVAT Credit in respect of furnace oil is admissible only to the quantity attributed to the excisable goods and not for the entire hotel - time limitation - Held that: - the CENVAT Credit availed of the furnace oil, which was used as a fuel in boiler for generating steam, the said fact was completely in the knowledge of the department inasmuch as the appellant declared all the information in their application for registration and ground plan - entire information regarding availment of CENVAT Credit on the furnace oil was in the knowledge of the department. Therefore, there is absolutely no case of suppression of facts on part of the appellant in availing the CENVAT Credit on the furnace oil - demand is time barred - appeal allowed on limitation - decided in favor of appellant.
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