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

CENVAT Credit Allowed Despite Lack of Centralized Registration; Denial Based on Technicality Deemed Inappropriate.

January 10, 2023

Case Laws Central Excise AT

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

CENVAT Credit Allowed Despite Lack of Centralized Registration; Denial Based on Technicality Deemed Inappropriate.

January 10, 2023

Case Laws Central Excise AT

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