2019 (2) TMI 339

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..... re the central excise/ service tax authorities would not come to their assistance in support of their plea against recovery owing to limitation of time prescribed in section 11A of Central Excise Act, 1944. With the finding that the applicants were ineligible for the CENVAT credit, it would be improper to permit utilization of the CENVAT credit. Hence the aspect of limitation was rightly not re .....

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..... ring the proceedings. He contends that credit had been denied to them owing to lack of sufficient details in the invoices against which credit had been availed and relies on the decision of the Tribunal in Commissioner of Central Excise, Jaipur I v. Pushp Enterprises [2011 (22) STR 299 (Tri.-Del.)]. 2. Learned Authorised Representative contends that the matters that, either orally or in th .....

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