CESTAT ALLAHABAD Rules in Favor of Appellant on Cenvat Credit Dispute

The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellant, setting aside the demand for denial of Cenvat Credit on iron and steel items. The tribunal held that the extended limitation period did not apply as the issue had been resolved in a prior case. The appeal was allowed with consequential relief granted to the appellant.

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The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellant, setting aside the demand of Rs. 59,41,370 for denial of Cenvat Credit on iron and steel items used for supporting structures. The tribunal held that the extended period of limitation was not applicable as the issue had been settled in a previous case. The appeal was allowed with consequential relief to the appellant.

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