2011 (2) TMI 1374 - HC - Service Tax

CENVAT credit - filing of general declaration instead of consignment-wise declaration - Held that - the Commissioner (Appeals) allowed the appeal of the assessee holding that assessee is eligible to claim the benefit of exemption on the ground that procedure was substantially complied with as provided in N/N. dated 3.12.2004 - appeal dismissed.

Summary

The Gujarat High Court dismissed the department's appeal against the Customs, Excise & Service Tax Appellate Tribunal's decision. The issue was about filing a general declaration instead of consignment-wise declaration regarding cenvat credit. The Commissioner (Appeals) allowed the assessee's appeal, and the Tribunal upheld this decision based on a previous ruling. No substantial questions of law were found, so the appeal was dismissed.