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2017 (12) TMI 1428 - CESTAT ALLAHABAD100% EOU - CENVAT credit - whether Cenvat Credit taken by them can be disputed by the Revenue without issuing show cause notice under the provisions of Rule 14 of CCR, 2004 read with Section 73(i) of the Finance Act? - Held that: - the eligibility to Cenvat Credit cannot be challenged without issue of SCN under the CCR as the provisions of the FA read with CCR provide for an issue of SCN under Rule 14 of CCR, 2004 read with Section 73(i) of the Finance Act or Section 11 A of the Excise Act - In the instant appeals admittedly no SCN have been issued for disallowance of Cenvat Credit - appeal allowed - decided in favor of appellant.
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