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Central Excise - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Distribution of input tax credit - the eligibility to CENVAT ...


Only Tax Authorities at ISD Registration Can Challenge CENVAT Credit Eligibility, Not Authorities at Appellant Registration.

July 18, 2018

Case Laws     Central Excise     AT

Distribution of input tax credit - the eligibility to CENVAT credit can only be questioned by the tax authorities under whose jurisdiction, the ISD is registered and not by the tax authorities where the appellant is registered.

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