https://www.taxtmi.com/caselaws?id=347205 The Tribunal ruled in favor of the appellant, allowing the cenvat credit availed despite the duty not being paid by the supplier. The Tribunal emphasized the appellant's good faith actions, compliance with rules, and the bona fide nature of the transaction. It was held that the appellant should not be directed to reverse the cenvat credit, as they had taken reasonable steps and verified duty payment status. Additionally, the Tribunal noted that the demand was time-barred due to the issuance of the Show Cause Notice beyond the limitation period. en-us Mon, 03 Jul 2017 00:00:00 +0530 Tue, 29 Aug 2017 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347205 The Tribunal ruled in favor of the appellant, allowing the cenvat credit availed despite the duty not being paid by the supplier. The Tribunal emphasized the appellant's good faith actions, compliance with rules, and the bona fide nature of the transaction. It was held that the appellant should not be directed to reverse the cenvat credit, as they had taken reasonable steps and verified duty payment status. Additionally, the Tribunal noted that the demand was time-barred due to the issuance of the Show Cause Notice beyond the limitation period. Case-Laws Central Excise Mon, 03 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347205