https://www.taxtmi.com/caselaws?id=357717 The appellate authority allowed the appeal, setting aside the impugned order and granting relief to the appellant for availing CENVAT credit based on the discharge certificate issued under the Voluntary Compliance Encouragement Scheme (VCES). The authority found that the specialized nature of VCES required the receipt of a discharge certificate before credit availment, ensuring proper tax payment verification without time limitations. The Commissioner's decision to partially disallow credit based on time limitation was deemed beyond the scope of the show-cause notice. en-us Wed, 07 Mar 2018 00:00:00 +0530 Mon, 18 Mar 2019 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357717 The appellate authority allowed the appeal, setting aside the impugned order and granting relief to the appellant for availing CENVAT credit based on the discharge certificate issued under the Voluntary Compliance Encouragement Scheme (VCES). The authority found that the specialized nature of VCES required the receipt of a discharge certificate before credit availment, ensuring proper tax payment verification without time limitations. The Commissioner's decision to partially disallow credit based on time limitation was deemed beyond the scope of the show-cause notice. Case-Laws Central Excise Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357717