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Central Excise - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

CENVAT Credit - input services - GTA service - upto the place of ...


Government Enterprise Cleared of Suppression Charges in CENVAT Credit Case; Extended Penalty Period Not Applicable.

February 21, 2020

Case Laws     Central Excise     AT

CENVAT Credit - input services - GTA service - upto the place of removal - in the light of the fact that the appellant is a Government of India Enterprise, there is no suppression of facts nor any willful default with intention to evade duty or to avail excess Cenvat credit. Accordingly, the extended period was not invocable - AT

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