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Central Excise - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Benefit of cenvat credit of service tax denied - The credit was ...


CENVAT Credit Denial Overturned: No Evidence of Malafide Intent, Extended Assessment Period Not Justified.

February 27, 2016

Case Laws     Central Excise     AT

Benefit of cenvat credit of service tax denied - The credit was availed by the appellant, by reflecting the same in the statutory records as also in the monthly returns. As such no malafide can be attributed to the appellant so as to invoke the longer period. - AT

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