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2016 (12) TMI 1058 - CESTAT BANGALORE
CENVAT credit - air travel services - courier services - reversal on the ground that credit irregularly availed - Held that: - appellant's case is fully covered by judgement in the case of Apollo Tyres Ltd. vs. CCE [2001 (9) TMI 135 - CEGAT, COURT NO. I, NEW DELHI], where it was held that In order to attract the provisions of Section 11AB as also Section 11AC, it has to be proved that there was wilful suppression on the part of the assessee to evade payment of duty - appeal allowed - decided in favor of appellant.