Wrongly availed Cenvat credit - the activity in question is the ...

Buyer Wrongfully Claimed Cenvat Credit; Activities to Avoid Damaged Goods Not Eligible u/rs 2(l) & 3, 2004.

January 21, 2023

Case Laws Central Excise AT

Wrongly availed Cenvat credit - the activity in question is the activity undertaken by the buyer of the manufacturer that too to ensure his right as he got reserved between the contracting parties for not receiving the damaged goods. From no stretch of imagination, said activity performed by the buyer can be called as the service which is eligible for Cenvat credit in terms of either Rule 2(l) of Cenvat Credit Rules or Rule 3 of Cenvat Credit Rules, 2004. - Credit not available - AT

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Wrongly availed Cenvat credit - the activity in question is the ...

Buyer Wrongfully Claimed Cenvat Credit; Activities to Avoid Damaged Goods Not Eligible u/rs 2(l) & 3, 2004.

January 21, 2023

Case Laws Central Excise AT

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