Case Law Details
Chettinad Cement Corporation Private Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai)
CESTAT restore the matter to the file of the Adjudicating Authority who shall pass a speaking order as per law after granting reasonable opportunities to the appellant and since the matter pertains to an earlier period which has travelled twice before this forum, the Adjudicating Authority shall pass a de novo order within a time-frame of 90 days from the date of receipt of this order by the respective Commissionerate.
FULL TEXT OF THE CESTAT DELHI ORDER
Both these appeals are filed against the common impugned Order-in-Appeal Nos. 17 & 18/2022 dated 28.06.2022 passed by the Commissioner of G.S.T. and Central Excise (Appeals), Madurai, wherein the CENVAT Credit availed by the appellant, which were held to be improper by the Adjudicating Authority and therefore ineligible, came to be upheld.
2. Heard Ms. Ranjani Sivaraman, Learned Advocate for the appellant and Smt. Sridevi Taritla, Learned Additional Commissioner for the Revenue.
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