https://www.taxtmi.com/caselaws?id=365002 The Tribunal allowed the appeal, confirming the entitlement of the Appellant to take Cenvat Credit on the supplementary invoices issued by coal companies. The Tribunal considered the pending adjudication before the Supreme Court regarding the demand of duty on charges like royalty, which made the denial of Cenvat credit on grounds of fraud invalid. Rulings in similar cases and the debatable issue of liability of payment of Excise duty supported the Appellant's position, leading to the Tribunal setting aside the demand and penalty imposed by the Adjudicating Authority and Commissioner. en-us Mon, 06 Aug 2018 00:00:00 +0530 Mon, 20 Aug 2018 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365002 The Tribunal allowed the appeal, confirming the entitlement of the Appellant to take Cenvat Credit on the supplementary invoices issued by coal companies. The Tribunal considered the pending adjudication before the Supreme Court regarding the demand of duty on charges like royalty, which made the denial of Cenvat credit on grounds of fraud invalid. Rulings in similar cases and the debatable issue of liability of payment of Excise duty supported the Appellant's position, leading to the Tribunal setting aside the demand and penalty imposed by the Adjudicating Authority and Commissioner. Case-Laws Central Excise Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365002