https://www.taxtmi.com/caselaws?id=251215 The Court upheld the decision of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) regarding fraudulent Cenvat Credit availed by an assessee, emphasizing the fraudulent nature of documents and the assessee's lack of awareness. The demand was found not barred by limitation due to the fraudulent transactions, leading to an illegal advantage. The Court dismissed the appeal, citing the lack of applicability of legal precedents and affirming the lower authorities' findings, closing the case without awarding costs. en-us Fri, 11 Oct 2013 00:00:00 +0530 Mon, 08 Sep 2014 09:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251215 The Court upheld the decision of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) regarding fraudulent Cenvat Credit availed by an assessee, emphasizing the fraudulent nature of documents and the assessee's lack of awareness. The demand was found not barred by limitation due to the fraudulent transactions, leading to an illegal advantage. The Court dismissed the appeal, citing the lack of applicability of legal precedents and affirming the lower authorities' findings, closing the case without awarding costs. Case-Laws Central Excise Fri, 11 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251215