https://www.taxtmi.com/caselaws?id=349801 The appellate tribunal determined that unutilized Cenvat credit in the account of the assessee shall lapse as per Rule 11(2) and 11(3) of the Cenvat Credit Rules 2004. Since the credit was not utilized, no demand could be made against the assessee. The tribunal allowed the appeal filed by the assessee and dismissed the appeal filed by the Revenue, clarifying the non-sustainability of demands in cases of failure to reverse Cenvat Credit on inputs and input services. en-us Tue, 22 Aug 2017 00:00:00 +0530 Thu, 26 Oct 2017 08:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349801 The appellate tribunal determined that unutilized Cenvat credit in the account of the assessee shall lapse as per Rule 11(2) and 11(3) of the Cenvat Credit Rules 2004. Since the credit was not utilized, no demand could be made against the assessee. The tribunal allowed the appeal filed by the assessee and dismissed the appeal filed by the Revenue, clarifying the non-sustainability of demands in cases of failure to reverse Cenvat Credit on inputs and input services. Case-Laws Central Excise Tue, 22 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349801