Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The appellant had reversed CENVAT credit on input services amounting to 10.3% in terms of Rule 6(3) of the CENVAT Credit Rules, 2004. The Tribunal held that Section 11D of the Central Excise Act, 1944, which deals with recovery of duty not paid, cannot be invoked in this case. Firstly, the amount reversed was not a duty of excise. Secondly, the appellant had already reversed the amount. The Tribunal relied on CBEC Circular No. 870/08/2008-CX, which clarified that Section 11D shall not apply to amounts reversed u/r 6(3) of the CENVAT Credit Rules, 2004, even if recovered from customers. Consequently, the demand u/s 11D was held unsustainable.
The appellant had reversed CENVAT credit on input services amounting to 10.3% in terms of Rule 6(3) of the CENVAT Credit Rules, 2004. The Tribunal held that Section 11D of the Central Excise Act, 1944, which deals with recovery of duty not paid, cannot be invoked in this case. Firstly, the amount reversed was not a duty of excise. Secondly, the appellant had already reversed the amount. The Tribunal relied on CBEC Circular No. 870/08/2008-CX, which clarified that Section 11D shall not apply to amounts reversed u/r 6(3) of the CENVAT Credit Rules, 2004, even if recovered from customers. Consequently, the demand u/s 11D was held unsustainable.
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