https://www.taxtmi.com/caselaws?id=396886 The Tribunal ruled in favor of the appellants, holding that cross-sectoral utilization of credit for input services in payment of excise duty is permissible under CENVAT rules. The Tribunal emphasized that there is no requirement for a one-to-one correlation and allowed the appellants' appeal. Additionally, the Tribunal found the Show Cause Notice issued in 2011 to be time-barred due to the Department's failure to scrutinize returns promptly. As a result, the appeal was allowed, and the impugned order was deemed unsustainable on both merits and limitation grounds. en-us Tue, 14 Jul 2020 00:00:00 +0530 Wed, 10 Feb 2021 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396886 The Tribunal ruled in favor of the appellants, holding that cross-sectoral utilization of credit for input services in payment of excise duty is permissible under CENVAT rules. The Tribunal emphasized that there is no requirement for a one-to-one correlation and allowed the appellants' appeal. Additionally, the Tribunal found the Show Cause Notice issued in 2011 to be time-barred due to the Department's failure to scrutinize returns promptly. As a result, the appeal was allowed, and the impugned order was deemed unsustainable on both merits and limitation grounds. Case-Laws Central Excise Tue, 14 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396886