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GARDEN SILK MILLS LIMITED Versus THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX

2016 (2) TMI 485 - GUJARAT HIGH COURT

Recovery of duty - Entitlement to exemption notification - whether once the applicant had paid the amount by way of utilizing Cenvat credit, it was not permissible for the applicant to suo motu reverse the Cenvat credit? - Held that:- As the applican .....

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ty against the applicant pursuant to the impugned order. - Having regard to the submissions advanced by the learned counsel for the applicant, the court is of the view that a prima facie case has been made out for grant of the relief prayed for i .....

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HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Mihir Joshi, Senior Advocate, learned counsel with Mr. Dhaval Shah, learned advocate for the applicant invited the attention of the court to the facts of the case to point out that by two demand show cause .....

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itled to the benefit of the said exemption notifications. It was submitted that the aforesaid amount is sought to be recovered from the applicant mainly on the ground that once the applicant had paid the amount by way of utilizing Cenvat credit, it w .....

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