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2018 (6) TMI 529 - AT - CustomsRefund of SAD - N/N. 102/2007 dated 14.09.2007 - rejection on the ground that the invoices under which they were sold, did not bear the endorsement to the effect that no CENVAT credit would be admissible to the buyer - Held that:- The Larger Bench decision of the Tribunal in the case of Chowgule & Company Pvt. Ltd. vs. CCE [2014 (8) TMI 214 - CESTAT MUMBAI (LB)], has held that non-declaration the commercial invoice is only a procedural lapse in as much as such an invoice is, in any case ineligible under Rule 9 (2) of Cenvat Credit Rules, 2004, for the purpose of availing of credit - appeal allowed - decided in favor of appellant.
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