https://www.taxtmi.com/caselaws?id=298247 The High Court upheld the Tribunal's decision that Rule 11(3) of the Cenvat Credit Rules, 2004, does not apply to credit related to exported goods and that the lapsing provision does not affect credit related to capital goods and input services. The court dismissed the appeal, stating that the Revenue's questions did not raise substantial legal issues. en-us Thu, 06 Feb 2020 00:00:00 +0530 Fri, 22 Oct 2021 08:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298247 The High Court upheld the Tribunal's decision that Rule 11(3) of the Cenvat Credit Rules, 2004, does not apply to credit related to exported goods and that the lapsing provision does not affect credit related to capital goods and input services. The court dismissed the appeal, stating that the Revenue's questions did not raise substantial legal issues. Case-Laws Central Excise Thu, 06 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298247