https://www.taxtmi.com/caselaws?id=757077 CESTAT Ahmedabad allowed appeals regarding wrongful availment of Cenvat Credit on 4% Special Additional Duty of Excise based on supplementary invoices. The tribunal held that stock transfers between units of the same entity do not constitute sales requiring SAD payment. Since SAD payment was not mandatory for inter-unit transfers, no suppression or willful misstatement occurred. The transaction involved revenue neutrality between related units, making Rule 9(b) of Cenvat Credit Rules inapplicable. The appellant's Cenvat Credit availment on supplementary invoices was deemed legal and correct, resulting in the impugned order being set aside. en-us Tue, 13 Aug 2024 00:00:00 +0530 Fri, 16 Aug 2024 08:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757077 CESTAT Ahmedabad allowed appeals regarding wrongful availment of Cenvat Credit on 4% Special Additional Duty of Excise based on supplementary invoices. The tribunal held that stock transfers between units of the same entity do not constitute sales requiring SAD payment. Since SAD payment was not mandatory for inter-unit transfers, no suppression or willful misstatement occurred. The transaction involved revenue neutrality between related units, making Rule 9(b) of Cenvat Credit Rules inapplicable. The appellant's Cenvat Credit availment on supplementary invoices was deemed legal and correct, resulting in the impugned order being set aside. Case-Laws Central Excise Tue, 13 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757077