https://www.taxtmi.com/caselaws?id=249197 The Tribunal rejected the Revenue's appeal on the denial of Cenvat credit, amounting to Rs. 5,41,846, due to being beyond the period of limitation. It found that the credit was reflected in statutory records, indicating no malafide intent by the respondents. Legal precedents favoring the assessee during the relevant period influenced the decision, emphasizing the importance of considering such precedents in appeals related to Cenvat credit denials. The judgment underscores the need to assess the circumstances of credit availing and the reflection in records to determine malafide intentions and the impact on the limitation period. en-us Wed, 02 Apr 2014 00:00:00 +0530 Mon, 07 Jul 2014 19:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249197 The Tribunal rejected the Revenue's appeal on the denial of Cenvat credit, amounting to Rs. 5,41,846, due to being beyond the period of limitation. It found that the credit was reflected in statutory records, indicating no malafide intent by the respondents. Legal precedents favoring the assessee during the relevant period influenced the decision, emphasizing the importance of considering such precedents in appeals related to Cenvat credit denials. The judgment underscores the need to assess the circumstances of credit availing and the reflection in records to determine malafide intentions and the impact on the limitation period. Case-Laws Central Excise Wed, 02 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249197