Non-Utilised Cenvat Credit of EC & SHEC for Payment of Output Tax/duty after 01.03.2015 is allowable to Refund: CESTAT [Read Order]

By Taxscan Team - On October 28, 2022 4:04 pm - 2 mins read
Cenvat Credit - EC - SHEC - Payment - Output Tax - Refund - CESTAT - taxscan

The Customs, Excise &Service Tax Appellate Tribunal (CESTAT) of Delhi has held that the non-utilised Cenvat credit of EC & SHEC for payment of output tax/duty after 01.03.2015 is allowable to refund. M/s Mahavir Transmission Ltd, the appellant challenged the validity of the show cause notice issued by invoking the extended period of limitation and…

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