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2017 (10) TMI 611 - AT - Central ExciseCENVAT credit - appellant failed to pay duty from their PLA account - invocation of provisions of Rule 8(3A) of the CER 2002, justified or not? - Held that: - reliance placed in the case of M/s Space Telelink Ltd. [2016 (3) TMI 1261 - DELHI HIGH COURT], where the order of the Gujarat High Court in Indsur Global Ltd. v. Union of India [2014 (12) TMI 585 - GUJARAT HIGH COURT] has been stayed - the demand u/r 8(3A) of CER, 2002 is not sustainable - appeal allowed - decided in favor of appellant.
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