https://www.taxtmi.com/caselaws?id=391193 The appeal challenging the rejection of CENVAT credit availed on Additional Duty of Customs was upheld by the Judicial Member. The appellant's voluntary reversal of a portion of the credit before the Show Cause Notice was noted. However, the appellant failed to provide complete proof of reversal, resulting in a remand to the Original Authority for verification of the reversal amount, assessment of unutilized credit balance, and quantification of outstanding demand and interest. The decision aimed at ensuring a thorough verification process, ultimately allowing the appeal through remand. en-us Thu, 09 Jan 2020 00:00:00 +0530 Wed, 22 Jan 2020 08:22:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391193 The appeal challenging the rejection of CENVAT credit availed on Additional Duty of Customs was upheld by the Judicial Member. The appellant's voluntary reversal of a portion of the credit before the Show Cause Notice was noted. However, the appellant failed to provide complete proof of reversal, resulting in a remand to the Original Authority for verification of the reversal amount, assessment of unutilized credit balance, and quantification of outstanding demand and interest. The decision aimed at ensuring a thorough verification process, ultimately allowing the appeal through remand. Case-Laws Service Tax Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391193