Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of Reversal of CENVAT Credit - Exemption to SEZ Units - The Tribunal analyzed relevant legal provisions and found no restriction prohibiting the SEZ Unit from utilizing Cenvat credit of a non-SEZ Unit. It held that there was no statutory basis for denying such utilization. - The Tribunal noted that the sole basis for denying the Appellant the ability to utilize Cenvat credit was the view that the centralized registration appeared to be invalid due to differing invoicing series. However, it ruled that there was no statutory requirement for identical invoicing series under centralized registration. Thus, it found the basis for denial to be erroneous and without legal merit.
TaxTMI 
TaxTMI 
