This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
CESTAT Mumbai Upholds SAD Credit Demand Due to Non-Reversal on Inputs
Case Law Details
- Case Name
- Thermo Fisher Scientific India Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Thermo Fisher Scientific India Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Mumbai)
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed the appeals filed against confirmation of demand, interest, and equal penalty relating to non-reversal of Cenvat credit on the Special Additional Duty (SAD) component while transferring imported inputs “as such” from one manufacturing unit to another under Rule 3(5) of the Cenvat Credit Rules, 2004. The dispute involved transfers made between March 2016 and January 2017, where the...
Author Info
