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CENVAT Credit Can’t Be Recovered Again If Duty Paid on Final Product Exceeds Credit Availed: CESTAT 

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench has dismissed the department’s appeal and upheld the order of the Commissioner, holding that once excise duty has been paid on the final product—exceeding the CENVAT credit availed—no further recovery or reversal of such credit is warranted.  The bench of S. S. Garg (Judicial…

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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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