Dept. Can’t Compel Assessee To Pay 10% Value Of Exempted Goods Under R. 6(3) Of CENVAT Credit Rules, 2004: CESTAT

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Dept. Can’t Compel Assessee To Pay 10% Value Of Exempted Goods Under R. 6(3) Of CENVAT Credit Rules, 2004: CESTAT

Indirect Taxes

Published on

15/12/2025

By Mariya Paliwala

Dept. Can’t Compel Assessee To Pay 10% Value Of Exempted Goods Under R. 6(3) Of CENVAT Credit Rules, 2004: CESTAT

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The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside an excise duty demand exceeding Rs. 1.21 crore, holding that the extended period of limitation was wrongly invoked and that the Revenue cannot compel an assessee to pay 10% of the value of exempted goods under Rule 6(3) of the…

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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.

Dept. Can’t Compel Assessee To Pay 10% Value Of Exempted Goods Under R. 6(3) Of CENVAT Credit Rules, 2004: CESTAT

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