https://www.taxtmi.com/caselaws?id=757346 CESTAT Kolkata dismissed the Department's appeal regarding CENVAT credit on input services for export purposes. The Tribunal relied on its earlier decision in the respondent's case for another unit, ruling that since CENVAT credit taken monthly on ISD invoices was reflected in ER-1 returns, no suppression of facts occurred. The respondent was entitled to CENVAT credit as input service under Rule 2(l) of CENVAT Credit Rules, 2004, with no infirmity found in the lower order. en-us Tue, 20 Aug 2024 00:00:00 +0530 Fri, 23 Aug 2024 08:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757346 CESTAT Kolkata dismissed the Department's appeal regarding CENVAT credit on input services for export purposes. The Tribunal relied on its earlier decision in the respondent's case for another unit, ruling that since CENVAT credit taken monthly on ISD invoices was reflected in ER-1 returns, no suppression of facts occurred. The respondent was entitled to CENVAT credit as input service under Rule 2(l) of CENVAT Credit Rules, 2004, with no infirmity found in the lower order. Case-Laws Central Excise Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757346