Imposition of penalty - irregularly availed CENVAT Credit - ...
Case Laws Central Excise
March 30, 2020
Imposition of penalty - irregularly availed CENVAT Credit - credit availed on the same invoice twice in the month of June 2014 - It is contended that, they had no intention to evade payment of Cenvat credit and they had already reversed the amounts on being pointed out by the department - Evidently, nobody can legitimately claim Cenvat credit twice on one invoice. - Levy of penalty confirmed.
View Source