Utilization of balance of Cess credit after 01.03.2015 for ...

Cess Credit Use for Excise Duty Post-2015: Demand Unsustainable Due to Lack of Suppression Evidence, Extended Limitation Invalid.

January 29, 2022

Case Laws Central Excise AT

Utilization of balance of Cess credit after 01.03.2015 for payment of Central Excise Duty - Though these returns were filed in May 2017, the Show Cause Notice has been issued only two years later, invoking the extended period of limitation - there is no positive act of suppression established by the Department to prove that there is any wilful suppression of facts. - The demand raised invoking the extended period of limitation cannot sustain and requires to be set aside - AT

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Utilization of balance of Cess credit after 01.03.2015 for ...

Cess Credit Use for Excise Duty Post-2015: Demand Unsustainable Due to Lack of Suppression Evidence, Extended Limitation Invalid.

January 29, 2022

Case Laws Central Excise AT

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