Wrong Utilization of CENVAT Credit - Lapsed Credit - There was ...
CENVAT Credit Misuse Case: Accumulated Credit Won't Lapse, Confirms CBEC Circular; Rule 6(3) Allows Utilization.
September 10, 2013
Case Laws Service Tax AT
Wrong Utilization of CENVAT Credit - Lapsed Credit - There was no provision of law to come to such a conclusion - The CBE and C's Circular also confirmed that the accumulated credit would not lapse and Rule 6 (3) does not bar utilisation of accumulated credit - AT
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