Denial of Cenvat Credit merely on non – Registration /Delayed Registration as ISD is not Valid: CESTAT [Read Order]

Denial - Denial of Cenvat Credit - Cenvat Credit - non - Registration - Delayed Registration as ISD - ISD - CESTAT - taxscan

In a recent case, the Kolkata bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that denial of cenvat credit merely on non – non-registration/delayed registration as ISD is not valid. M/s Berger Paints India Ltd.,  the appellant assessee challenged the impugned order whereby the Commissioner has denied the credit Rs. 6,98,90,799…

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