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Central Excise - Highlights / Catch Notes

Home Highlights May 2021 Year 2021 This

CENVAT Credit - when the adjudicating authorities are having a ...


Divergent Views on CENVAT Credit Denial; Extended Limitation Period Not Applicable, Show Cause Notices Barred by Limitation.

May 1, 2021

Case Laws     Central Excise     AT

CENVAT Credit - when the adjudicating authorities are having a divergent view, it is found that the extended period of limitation is not invokable in the facts and circumstances of this case. Admittedly, in the case in hand, the show cause notices have been issued by invoking extended period of limitation, therefore, the denial of credit is barred by limitation. - AT

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