https://www.taxtmi.com/caselaws?id=387558 The Tribunal ruled in favor of the appellant, overturning the disallowance of Cenvat credit post-Voluntary Compliance Encouragement Scheme (VCES) application. The judgment emphasized that credit becomes valid only upon discharge certificate issuance, aligning with Circular guidelines. The Tribunal held that credit on discharge certificates post-declaration acceptance is legitimate, rejecting the notion of challan-based credit availment. By aligning with precedent and Circular guidelines, the Tribunal deemed the disallowance of credit unwarranted, setting aside the impugned order and granting consequential reliefs to the appellant. en-us Fri, 13 Sep 2019 00:00:00 +0530 Fri, 25 Oct 2019 08:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387558 The Tribunal ruled in favor of the appellant, overturning the disallowance of Cenvat credit post-Voluntary Compliance Encouragement Scheme (VCES) application. The judgment emphasized that credit becomes valid only upon discharge certificate issuance, aligning with Circular guidelines. The Tribunal held that credit on discharge certificates post-declaration acceptance is legitimate, rejecting the notion of challan-based credit availment. By aligning with precedent and Circular guidelines, the Tribunal deemed the disallowance of credit unwarranted, setting aside the impugned order and granting consequential reliefs to the appellant. Case-Laws Service Tax Fri, 13 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387558