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        Case ID :
        Service Tax

        The case involves a dispute u/s CENVAT Credit Rules. The...

        CESTAT ruled in favor of the appellant on issues of CENVAT Credit reversal and time limitation. No suppression found.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The case involves a dispute u/s CENVAT Credit Rules. The Appellate Tribunal addressed issues related to Scope of Show Cause Notice (SCN), reversal of CENVAT Credit, and time limitation. Tribunal held that including services beyond the scope of SCN is impermissible. Appellant's reversal of CENVAT Credit on a proportionate basis was found unsupported by law. Amendment to Rule 6 clarified recovery of only proportionate credit. Extended limitation period demand was rejected due to lack of evidence of suppression. The appeal was allowed on both merit and limitation grounds.
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