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HomeIndirect TaxesRule 8(3A) Bar on Using CENVAT Credit During Default Period Unconstitutional: CESTAT

Rule 8(3A) Bar on Using CENVAT Credit During Default Period Unconstitutional: CESTAT

Indirect Taxes

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By Mariya Paliwala
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The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside a central excise duty demand of Rs. 26.74 lakh holding that recovery based on the now-invalidated portion of Rule 8(3A) of the Central Excise Rules, 2002 cannot be sustained. However, the Tribunal imposed a nominal penalty of Rs. 5,000…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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