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2018 (3) TMI 743 - CESTAT MUMBAICENVAT credit - advertisement services - Held that: - the lower authorities have not given due consideration to the information furnished during the hearing in relation to the form ST-3 returns for the relevant financial year - The disclosures made in the ST-3 returns should have been verified to ascertain the factum of reversal and also for comparison with proportion of sales vis-a-vis trading. Without such ascertainment it was inappropriate on the part of the lower authorities to arrive at a conclusion that CENVAT credit was wrongly availed. The matter is remanded back to the original authority to verify the submission of the appellant that CENVAT credit had been reversed and to ascertain correctness of the computation of CENVAT credit that was reversed - appeal allowed by way of remand.
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