Denial of CENVAT Credit for Invoices issued before Notification No. 21/2014-CE (NT) Violates S.38A of CEA: CESTAT allows Marico Ltd to Avail Credits [Read Order]
Considering that the Marico Ltd refund claim was well within the time and denying it would violate Section 38A, the CESTAT allowed to avail of credits
By Kavi Priya - On September 25, 2024 3:15 pm - 2 mins read
In a recent ruling, the Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) allowed Marico Limited to avail of CENVAT credits citing that denial of credit for invoices issued before Notification No. 21/2014-CE ( NT ) violated Section 38A of Central Excise Act. Marico Limited (the appellate) manufacturer of…
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