CENVAT Credit Dispute at recipient end Not Permitted if accepted at supplier’s end

C.C.E. & S.T.-Vapi Vs Kris Flexipacks Pvt Ltd (CESTAT Ahmedabad)

Introduction: The Central Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad was presented with a case involving the eligibility of Cenvat credit for the recipient of goods when the excise duty on capital goods, namely ‘Engraved Ms Copper Plated Rollers,’ was paid under self-assessment by the supplier. The Department contended that since the capital goods were exempted from excise duty payment, the duty paid cannot be

Please become a Premium member. If you are already a Premium member, login here to access the full content.