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HomeIndirect TaxesCENVAT Credit Can’t Be Denied on Retention of Detention Amounts: CESTAT 

CENVAT Credit Can’t Be Denied on Retention of Detention Amounts: CESTAT 

Indirect Taxes

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By Mariya Paliwala
CENVAT Credit Can’t Be Denied on Retention of Detention Amounts: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has ruled that retention of a small percentage of payment as a detention or performance guarantee amount does not disentitle an assessee from availing CENVAT credit, especially when such amounts are paid subsequently.  The bench of Justice Mr. Dilip Gupta (President) and P.V. Subba…

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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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