Benefit of Cenvat credit cannot be Availed for Anyone Outside India: CESTAT [Read Order]

CESTAT rules that the benefit of cenvat credit cannot be availed for anyone outside India

By Kalyani B. Nair - On April 30, 2024 9:00 am - 2 mins read

Benefit - Cenvat credit - Availed - Anyone Outside India - CESTAT - taxscan

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that the benefit of cenvat credit cannot be availed for anyone outside India. The appellant imported ‘Muriate of Potash’ and claimed the aforesaid Central Excise exemption notifications which were conditional notifications. The condition therein is that no Cenvat credit…

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