The judgments dealing with the specific issue will prevail over ...

Judgment: Specific issues override general principles in Cenvat Credit; no mala fide intent found, demand time-barred.

January 10, 2024

Case Laws Central Excise AT

The judgments dealing with the specific issue will prevail over the judgment in respect of general principle of the Cenvat Credit Rules - there are no mala fide on the part of the respondent. Therefore the Adjudicating Authority’s order setting aside the demand of Cenvat credit on Sales Commission exclusively on the ground of time bar is not found any fault. Therefore, the extended period was not invokable for the demand beyond the normal period. - AT

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The judgments dealing with the specific issue will prevail over ...

Judgment: Specific issues override general principles in Cenvat Credit; no mala fide intent found, demand time-barred.

January 10, 2024

Case Laws Central Excise AT

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