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2018 (3) TMI 626 - HC - Central ExciseDefault in monthly payment of duty - Department denied CENVAT credit for the period November 2012 to December 2013 only for the reason that the assessee defaulted in payment of duty from October 2012 onwards and as the said default continued for more than 30 days, they are not eligible to utilize the disputed CENVAT credit as per the provisions of Rule 8(3A) of the Rules 2002. Held that: - it was admitted by the Department that the assessee is legally entitled to the said CENVAT credit but the default being committed for more than 30 days, the same was denied. Before the Settlement Commission the same cannot be shifted over to any other new ground to deny the CENVAT credit. No other reason can be assigned by the Settlement Commission other than what was stipulated in the show cause notice and the reports issued. Hence, this Court is of the considered opinion that no denial of CENVAT credit of ₹ 16,43,129/- for the period of November 2012 to December 2013 can be made, which otherwise the assessee is legally entitled to - petition allowed.
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