https://www.taxtmi.com/caselaws?id=392179 The High Court ruled in favor of the assessee, allowing the availing of Cenvat Credit based on endorsed invoices for cooling tower components manufactured on a job work basis. However, a dispute arose regarding the refund of a deposited amount and the debited Cenvat Credit amount. The Commissioner (Appeals) directed that the debited amount should be credited back to the Cenvat Credit account only. The Tribunal remanded the matter for further verification concerning the utilization of the debited credit and the implications of GST transitional credit provisions. The appeal was allowed for additional examination and clarification on the issues raised. en-us Mon, 25 Nov 2019 00:00:00 +0530 Sat, 15 Feb 2020 08:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392179 The High Court ruled in favor of the assessee, allowing the availing of Cenvat Credit based on endorsed invoices for cooling tower components manufactured on a job work basis. However, a dispute arose regarding the refund of a deposited amount and the debited Cenvat Credit amount. The Commissioner (Appeals) directed that the debited amount should be credited back to the Cenvat Credit account only. The Tribunal remanded the matter for further verification concerning the utilization of the debited credit and the implications of GST transitional credit provisions. The appeal was allowed for additional examination and clarification on the issues raised. Case-Laws Central Excise Mon, 25 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392179