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Central Excise - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

CENVAT credit - input services - The department has not adduced ...


Denial of CENVAT Credit Overturned Due to Lack of Evidence on Incurred Costs by Employees or Other Parties.

May 11, 2017

Case Laws     Central Excise     AT

CENVAT credit - input services - The department has not adduced any evidence to the effect that such cost was incurred by employees or any other person. By merely stating that the appellant has not incurred the charges for the said services the department cannot deny the credit - AT

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