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2023 (9) TMI 14 - HC - Central ExciseDenial of CENVAT Credit - adjustment/deduction the excise duty paid by the petitioners through utilizing Cenvat Credit at the time of investigation - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - HELD THAT:- The only ground taken by the respondents in the written statment that the benefit of Cenvat Credit cannot be given for adjustment as per Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (annexure P-3) on the ground that this issue has to be decided by the adjudicating authority, is not correct and the same is rejected. As per above said judgments, this benefit cannot be denied on the ground that the period of limitation of one year has gone by, as under the benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (annexure P-3), any amount deposited during enquiry has to be adjusted. Hence, the petition filed by the present petitioners deserves to be allowed. The impugned SVLDRS-2 (Annexure P-12), SVLDRS-3 (Annexure P-16) issued by respondent No.2 and letter dated 23.06.2017 (Annexure P-2) are set aside - appeal allowed.
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