HomeIndirect TaxesModvat Credit Can’t Be Denied Without Evidence of Diversion or Non-Use of...

Modvat Credit Can’t Be Denied Without Evidence of Diversion or Non-Use of Inputs: CESTAT

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has held that Modvat credit cannot be denied merely on the basis of assumptions that certain inputs were not normally used in the manufacture of the final product.  The bench of  S.S. Garg (Judicial Member) has ruled that the department failed to produce evidence…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
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.

Latest articles

JURISHOUR | TAX LAW DAILY BULLETIN : APRIL 4, 2026

Here’s the Tax Law Daily Bulletin for April 4, 2026.GSTGSTN SUGGESTS RECTIFICATION ROUTE TO...

JURISHOUR | TAX LAW DAILY BULLETIN : APRIL 3, 2026

Here’s the Tax Law Daily Bulletin for April 3, 2026.GSTSTATUTORY 15-DAY REPLY PERIOD VIOLATED:...

Service Tax on TV Serial Production Despite Perpetual Copyright Assignment Upheld: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has upheld a...

Limitation for Export Refund to Be Counted from Foreign Exchange Realisation, Not From Export Invoices Issuance: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has held that...

More like this

JURISHOUR | TAX LAW DAILY BULLETIN : APRIL 4, 2026

Here’s the Tax Law Daily Bulletin for April 4, 2026.GSTGSTN SUGGESTS RECTIFICATION ROUTE TO...

JURISHOUR | TAX LAW DAILY BULLETIN : APRIL 3, 2026

Here’s the Tax Law Daily Bulletin for April 3, 2026.GSTSTATUTORY 15-DAY REPLY PERIOD VIOLATED:...

Service Tax on TV Serial Production Despite Perpetual Copyright Assignment Upheld: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has upheld a...