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2018 (9) TMI 8 - CESTAT ALLAHABADNon-reversal of Cenvat credit involved in the sale of plant & machinery - Validity of SCN - Held that:- The basis for issue of show cause notice was that A.G. Audit came to know from the party’s balance sheet that party received ₹ 23.00 Lakhs during the year 2009-10 on account of sale of plant & machinery. Without producing any evidence that the appellant had availed any Cenvat credit in respect of such plant & machinery it was presumed that party had availed Cenvat credit and was required to reverse Cenvat Credit of ₹ 2,81,283/- - there is no basis for issue of said show cause notice since the burden was on Revenue to prove that appellant had availed Cenvat Credit - appeal allowed - decided in favor of appellant.
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