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HomeIndirect TaxesCENVAT Credit Use During Default Is Invalid: Calcutta High Court Upholds Cash...

CENVAT Credit Use During Default Is Invalid: Calcutta High Court Upholds Cash Duty Demand U/R 8(3A), Allows Credit Restoration

Indirect Taxes

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By Mariya Paliwala
CENVAT Credit Use During Default Is Invalid: Calcutta High Court Upholds Cash Duty Demand U/R 8(3A), Allows Credit Restoration

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The Calcutta High Court while upholding the Cash Duty Demand under Rule 8(3A) of the Central Excise Rules, 2002 and allowing the credit restoration, held that the CENVAT credit use during default is invalid. The bench of Justice Rajarshi Bharadwaj and Justice Uday Kumar has observed that the an assessee is under a specific, mandatory…

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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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