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CENVAT Credit Demand Set Aside Due to Absence of Suppression & Time-Barred Notices
Case Law Details
- Case Name
- India Cements Limited Vs Commissioner of Central Tax (CESTAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Hyderabad
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India Cements Limited Vs Commissioner of Central Tax (CESTAT Hyderabad)
The case involves three appeals filed by different units of the same company engaged in the manufacture of cement and clinker, concerning denial of CENVAT credit distributed through Input Service Distributor (ISD) challans. The dispute relates to the period from August 2012 to March 2017. During audit conducted in December 2013, the department observed that service tax credit distributed by the corporate and regional offices was allocated in three ways: plant-specific, turnover-based, and quantity-based. T...




