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Central Excise - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

CENVAT Credit - recovery of proportionate credit in relation to ...


CENVAT Credit Unaffected by Invoice Adjustments for Liquidated Damages; Tax Paid by Provider Remains Constant.

December 7, 2018

Case Laws     Central Excise     AT

CENVAT Credit - recovery of proportionate credit in relation to amount adjusted from the invoices as liquidated damages - When the service tax paid by the provider has not varied, cenvat credit cannot be reduced, no question of denying availment at all arises.

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