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2018 (11) TMI 732 - CESTAT BANGALOREReversal of CENVAT Credit - all the goods falling under the First Schedule to the Customs Tariff Act, 1975 were exempted from payment of whole of the Education Cess and Secondary Higher Education Cess - time limitation - Held that:- The appellants have taken the credit on the basis of valid invoices issued by the dealer and Department cannot question the taking of the credit at the receivers end even if some irregularities are there at the end of the dealer. On merit, the impugned order is not sustainable and therefore without going into the question of limitation, the demand is set aside - appeal allowed - decided in favor of appellant.
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