The CESTAT held that eligibility of CENVAT credit cannot be ...

ITC Can't Be Denied Without Due Process: Notice Must Be Issued To Question CENVAT Eligibility At Refund Stage.

January 2, 2025

Case Laws Service Tax AT

The CESTAT held that eligibility of CENVAT credit cannot be questioned at the refund stage without issuing a Show Cause Notice u/r 14 of the CENVAT Credit Rules, 2004 and initiating proceedings u/s 73. The department cannot deny CENVAT credit on input services by merely making observations while adjudicating refund claims without following due process. The appeal of the revenue was dismissed.

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The CESTAT held that eligibility of CENVAT credit cannot be ...

ITC Can't Be Denied Without Due Process: Notice Must Be Issued To Question CENVAT Eligibility At Refund Stage.

January 2, 2025

Case Laws Service Tax AT

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