Case Law Details
Case Name : Pranatharthiharan Sridharan Vs Commissioner of Central Excise & ST, Vadodara-I (CESTAT Ahmedabad)
Related Assessment Year :
Courts :
All CESTAT CESTAT Ahmedabad
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Pranatharthiharan Sridharan Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
From the plain reading of Rule 15(1), we find that a person shall be liable to penalty who takes or utilize Cenvat credit in respect of input or capital goods or input services wrongly or in contravention of any of the provisions of these Rules. In the facts of the present case, it is M/s. Diamond Power Transformers Limited who has availed fraudulent Cenvat credit, the appellant being employee Director has not availed Cenvat credit for
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.