https://www.taxtmi.com/article/detailed?id=6145 Where Cenvat credit initially availed is subsequently reversed without being utilized, it is treated as if the credit was not taken, preserving the assessee's eligibility for an exemption that requires non availment of Cenvat credit; tribunal applied precedent to treat reversal as equivalent to non availment. en-us Sat, 07 Mar 2015 05:40:17 +0530 Sat, 07 Mar 2015 05:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6145 Where Cenvat credit initially availed is subsequently reversed without being utilized, it is treated as if the credit was not taken, preserving the assessee's eligibility for an exemption that requires non availment of Cenvat credit; tribunal applied precedent to treat reversal as equivalent to non availment. Articles Cenvat Credit Sat, 07 Mar 2015 05:40:17 +0530 https://www.taxtmi.com/article/detailed?id=6145