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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Area based exemption - refund of duty paid in cash - allegation ...


Court Approves Duty Refund After Determining Exemption Notification Applies Only to CENVAT Credit Utilization in GTA Services Dispute.

October 23, 2015

Case Laws     Central Excise     AT

Area based exemption - refund of duty paid in cash - allegation of wrong availing cenvat credit on GTA service - No proceeding was initiated against the denied cenvat credit and Commissioner (Appeals) observed that the exemption notification would apply only in respect of utilisation of the CENVAT credit - refund allowed - AT

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