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Central Excise - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Extended period of Limitation - CENVAT Credit - The assessee did ...


Assessee's Failure to File Returns and Maintain Records Justifies Denial of CENVAT Credit; Extended Limitation Period Applied.

October 6, 2018

Case Laws     Central Excise     HC

Extended period of Limitation - CENVAT Credit - The assessee did not file any return and did not maintain any records. Therefore, for reasons assigned by the original authority, the credit was rightly denied.

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