The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has held that CENVAT credit of basic excise duty (BED) can be utilised for payment of National Calamity Contingent Duty (NCCD) for periods prior to the statutory restriction introduced in 2016. The bench of Somesh Arora (Judicial Member) and Satendra Vikram Singh (Technical Member)…
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