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Central Excise - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

CENVAT Credit - Availment of credit by Appellant without a ...

Case Laws     Central Excise

January 10, 2023

CENVAT Credit - Availment of credit by Appellant without a centralized registration - It is not a case of the department that on the input services/ invoices, no service tax was paid and there is no dispute about receipt and use of the services, which are the main criteria for allowing Cenvat credit on input service - only on the technical infraction should not be denied. - AT

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