TMI BlogReversal of CENVAT Credit - it is the Department who are alleging certain non-observance, of procedures...Reversal of CENVAT Credit - it is the Department who are alleging certain non-observance, of procedures by the appellants and availment of CENVAT Credit in a proper manner, on the part of the appellants. Therefore, it was incumbent upon the Department to prove the same with cogent evidence, reasoned argument and on a legal basis. Having not discharged their onus, the Department cannot simply brush aside the submissions of the appellants. The appellants have reversed the credit attributable to th..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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