https://www.taxtmi.com/caselaws?id=371467 The Appellate Tribunal CESTAT ALLAHABAD set aside the Revenue Authorities' denial of Cenvat credit to the appellant for availing credit based on Railway Receipts (RRs) instead of STTG certificates. The Tribunal deemed the denial unjustified, emphasizing the appellant's compliance with legal requirements by later producing the necessary STTG certificates. The Tribunal also upheld the applicability of Circular No. 1048/36/2016-CX retrospectively, allowing the consignee to rightfully claim the credit when the consignor did not avail it. Consequently, the appeal was allowed in favor of the appellant, providing relief from the demand, interest, and penalty imposed by the Revenue Authorities. en-us Thu, 25 Oct 2018 00:00:00 +0530 Wed, 05 Dec 2018 06:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371467 The Appellate Tribunal CESTAT ALLAHABAD set aside the Revenue Authorities' denial of Cenvat credit to the appellant for availing credit based on Railway Receipts (RRs) instead of STTG certificates. The Tribunal deemed the denial unjustified, emphasizing the appellant's compliance with legal requirements by later producing the necessary STTG certificates. The Tribunal also upheld the applicability of Circular No. 1048/36/2016-CX retrospectively, allowing the consignee to rightfully claim the credit when the consignor did not avail it. Consequently, the appeal was allowed in favor of the appellant, providing relief from the demand, interest, and penalty imposed by the Revenue Authorities. Case-Laws Central Excise Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371467