Cenvat Credit - The issue is no longer res integra; there is no ...

Service Tax

October 28, 2020

Cenvat Credit - The issue is no longer res integra; there is no provision under Notifications 1/2006 or 15/2004 that such credit legally availed prior to 1.3.2006, under the provisions of CCR,2004, would lapse. Therefore, the appellants are eligible to utilise the cenvat credit, availed by them, on inputs/input services, prior to 1.3.2006. - AT

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Cenvat Credit - The issue is no longer res integra; there is no ...

Service Tax

October 28, 2020

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