https://www.taxtmi.com/caselaws?id=362155 The Tribunal ruled in favor of the appellant, overturning the demand for excise duty payment. The appellant's utilization of cenvat credit at the corporate office for duty payment related to the factory was deemed justified despite a procedural lapse in credit distribution. The Tribunal emphasized that there was no revenue loss and considered the centralized service tax registration and Chartered Accountant certificate supporting the credit attribution to the factory. The decision implied that the time-barred aspect did not impact the final ruling. en-us Wed, 16 May 2018 00:00:00 +0530 Thu, 21 Jun 2018 06:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362155 The Tribunal ruled in favor of the appellant, overturning the demand for excise duty payment. The appellant's utilization of cenvat credit at the corporate office for duty payment related to the factory was deemed justified despite a procedural lapse in credit distribution. The Tribunal emphasized that there was no revenue loss and considered the centralized service tax registration and Chartered Accountant certificate supporting the credit attribution to the factory. The decision implied that the time-barred aspect did not impact the final ruling. Case-Laws Central Excise Wed, 16 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362155