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Central Excise - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Reversal of CENVAT Credit - when the Tribunal rejected the ...


Tribunal Rejects Department's Argument on CENVAT Credit Reversal; Supreme Court's Hindustan Zinc Ruling Applies to Input Services.

December 23, 2020

Case Laws     Central Excise     AT

Reversal of CENVAT Credit - when the Tribunal rejected the contention of the Department regarding the distinction made between ‘input’ and ‘input service’, it is not possible to accept the submission made by the learned authorized representative of the Department that the judgement of the Supreme Court in Hindustan Zinc Ltd. would not be applicable to the present case since it relates to ‘input services’ and not ‘inputs’ - AT

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