https://www.taxtmi.com/caselaws?id=417656 The Tribunal allowed the appeal solely on the ground of limitation, setting aside the demand, interest, and penalties imposed on the appellant for utilizing Cess credit for Excise Duty payment post-01.03.2015. The Tribunal ruled in favor of the appellant, emphasizing the absence of willful suppression, supported by timely ER-1 return disclosures. The decision highlighted the appellant's right to utilize existing Cess credit post-amendment in CENVAT Credit Rules, despite contrary legal precedents disallowing such utilization. en-us Thu, 27 Jan 2022 00:00:00 +0530 Wed, 12 Oct 2022 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417656 The Tribunal allowed the appeal solely on the ground of limitation, setting aside the demand, interest, and penalties imposed on the appellant for utilizing Cess credit for Excise Duty payment post-01.03.2015. The Tribunal ruled in favor of the appellant, emphasizing the absence of willful suppression, supported by timely ER-1 return disclosures. The decision highlighted the appellant's right to utilize existing Cess credit post-amendment in CENVAT Credit Rules, despite contrary legal precedents disallowing such utilization. Case-Laws Central Excise Thu, 27 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417656