Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
The case involves wrongful availment of cenvat credit on Bills of Entry paid under protest. The Department contended the appellant ineligible due to provisional assessment status. However, the Customs Act allows credit even in provisional assessment. The Tribunal precedent supports credit eligibility. The appellant is deemed eligible. Regarding time limitation, no intent to evade duty payment was found. Department's delayed notice failed to establish grounds for extended period. The appellant's appeal was allowed, and the impugned order was set aside by CESTAT.
The case involves wrongful availment of cenvat credit on Bills of Entry paid under protest. The Department contended the appellant ineligible due to provisional assessment status. However, the Customs Act allows credit even in provisional assessment. The Tribunal precedent supports credit eligibility. The appellant is deemed eligible. Regarding time limitation, no intent to evade duty payment was found. Department's delayed notice failed to establish grounds for extended period. The appellant's appeal was allowed, and the impugned order was set aside by CESTAT.
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