Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 39 - AT - Central ExciseCENVAT credit - failure to pay duty from PLA account - Rule 8(3A) of the Central Excise Rules, 2002 - Held that: - said issue came up before this Tribunal in the case of R.B Industries [2017 (10) TMI 611 - CESTAT CHANDIGARH], where it was 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.
|