Suppression of facts has to be “Wilful” for recovery of CENVAT Credit

Emaar MGF Land Ltd. Vs Commissioner of Central Excise and CGST (CESTAT Delhi) M/s. Emaar MGF Land Ltd. (Appellant) has filed the current appeal for quashing Order-In-Original No. DLI-SVTAX-001-COM-054-16-17 dated March 31, 2017 (OIO) which confirmed recovery of Central Value Added Tax Credit “CENVAT Credit) along with interest and penalty under Section 73(1) of the Finance Act, 1994 (Finance Act). A Show Cause Notice dated April 17, 2014 (“SCN”) was issued by the Department to deny the CENVAT Credit availed by the Appellant on works contract service alleging that the activity of construc...