https://www.taxtmi.com/caselaws?id=248993 Suo motu restoration of reversed CENVAT credit was treated as permissible in principle where the entitlement is otherwise established, because mere reversal of a credit entry does not involve an outflow of funds and does not by itself trigger refund requirements under Section 11B of the Central Excise Act, 1944. The decisive factual question remained whether the revised credit was supported by cenvatable duty-paying documents, and whether those documents matched the service tax credit statement. As the record did not conclusively establish full documentary support, the disallowance was not finally sustained and the matter was remanded for fresh verification. en-us Fri, 23 May 2014 00:00:00 +0530 Tue, 01 Jul 2014 11:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248993 Suo motu restoration of reversed CENVAT credit was treated as permissible in principle where the entitlement is otherwise established, because mere reversal of a credit entry does not involve an outflow of funds and does not by itself trigger refund requirements under Section 11B of the Central Excise Act, 1944. The decisive factual question remained whether the revised credit was supported by cenvatable duty-paying documents, and whether those documents matched the service tax credit statement. As the record did not conclusively establish full documentary support, the disallowance was not finally sustained and the matter was remanded for fresh verification. Case-Laws Central Excise Fri, 23 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248993