https://www.taxtmi.com/caselaws?id=351760 The tribunal allowed the appeal, confirming the appellant's entitlement to retain Cenvat credit without reversal under Rule 3(5) of Cenvat Credit Rules, 2004. The decision was based on the absence of physical removal of goods to the sister unit, supported by judicial precedents emphasizing the necessity of physical movement for credit reversal. Additionally, the tribunal ruled in favor of the appellant regarding the limitation period for the show cause notice, considering conflicting High Court views during the relevant period. The correctness of the Cenvat credit availed was affirmed, resolving the dispute in favor of the appellant. en-us Wed, 22 Nov 2017 00:00:00 +0530 Thu, 08 Feb 2018 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351760 The tribunal allowed the appeal, confirming the appellant's entitlement to retain Cenvat credit without reversal under Rule 3(5) of Cenvat Credit Rules, 2004. The decision was based on the absence of physical removal of goods to the sister unit, supported by judicial precedents emphasizing the necessity of physical movement for credit reversal. Additionally, the tribunal ruled in favor of the appellant regarding the limitation period for the show cause notice, considering conflicting High Court views during the relevant period. The correctness of the Cenvat credit availed was affirmed, resolving the dispute in favor of the appellant. Case-Laws Service Tax Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351760