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

HomeIndirect TaxesCENVAT Credit Can’t Be Recovered Again If Duty Paid on Final Product...

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

Indirect Taxes

Published on

13/04/2026

By Mariya Paliwala

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

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://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.

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

Membership Required

Latest articles

Services Used for Setting Up Factory Continue to Qualify as ‘Input Services’: CESTAT

Customs Can’t Enhance Import Value Solely on NIDB Data Without Proof of Comparable Imports: CESTAT

Bona Fide Mistakes Shouldn’t Defeat Substantive Tax Rights: Karnataka High Court Allows Correction of GST DRC-03 Filing Error

Procedural Delay Should Not Defeat Scheme Benefits: CESTAT Directs Manual Processing of SVLDRS Discharge Certificate

More like this

Services Used for Setting Up Factory Continue to Qualify as ‘Input Services’: CESTAT

Customs Can’t Enhance Import Value Solely on NIDB Data Without Proof of Comparable Imports: CESTAT

Bona Fide Mistakes Shouldn’t Defeat Substantive Tax Rights: Karnataka High Court Allows Correction of GST DRC-03 Filing Error

About us

Company

Categories