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Central Excise - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Cenvat Credit - extended period of limitation - The Revenue has ...


Revenue's Cenvat Credit demand on cement barred by limitation; failed to justify exclusion from earlier notice.

August 13, 2016

Case Laws     Central Excise     AT

Cenvat Credit - extended period of limitation - The Revenue has failed to establish why the credit availed on cement was not made part of the earlier show-cause notice, when these items were availed during such period also. Therefore, the entire demand is barred by limitation - AT

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