Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Page of 4817
Press 'Enter' after typing page number.
3041 to 3060 of 96333 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Failure to pay Central Excise duty while taking CENVAT credit - The fact that appellant had taken the CENVAT Credit without payment of any duty has not been challenged by the appellant. Without any challenge to the said finding that appellant had availed the CENVAT Credit in respect of 3521.565 M.T. of molasses procured from Khandsari Sugar Factories in June and July 2012, without payment of any duty on the same, the entire arguments advanced by the appellant get negated. They are required to pay duty before availing the CENVAT Credit. Subsequent reversal of such credit availed without payment of any duty cannot be termed as payment of duty. - AT
Failure to pay Central Excise duty while taking CENVAT credit - The fact that appellant had taken the CENVAT Credit without payment of any duty has not been challenged by the appellant. Without any challenge to the said finding that appellant had availed the CENVAT Credit in respect of 3521.565 M.T. of molasses procured from Khandsari Sugar Factories in June and July 2012, without payment of any duty on the same, the entire arguments advanced by the appellant get negated. They are required to pay duty before availing the CENVAT Credit. Subsequent reversal of such credit availed without payment of any duty cannot be termed as payment of duty. - AT
Note: It is a system-generated summary and is for quick reference only.