Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (9) TMI 1442 - CESTAT NEW DELHI

2015 (9) TMI 1442 - CESTAT NEW DELHI - 2016 (333) E.L.T. 346 (Tri. - Del.) - Penalty imposed under Rule 15 of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act - irregular Cenvat credit - Held that:- Taking of irregular Cenvat credit and subsequent reversal thereof in the circumstances of the present case is not attributable to the situation involving suppression, misstatement, etc., in view of the fact that the appellant had sufficient balance in its Cenvat account .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

gh, DR, for the Respondent. ORDER This appeal is directed against the impugned order dated 15-3-2015 passed by the Commissioner (Appeals), Central Excise, Chandigarh-II, wherein penalty imposed under Rule 15 of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act in the adjudication order dated 4-4-2012 has been upheld. 1.1 The brief facts of the case are that during the disputed period, the appellant took Cenvat credit on the inputs and capital goods inadvertently .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version