https://www.taxtmi.com/caselaws?id=462975 The CESTAT Ahmedabad held that denial of CENVAT credit on the ground that the appellant did not avail exemption and paid excess Service Tax was unsustainable. The Tribunal relied on precedent confirming that assessees are not mandated to avail notification benefits, and Section 5A(1A) of the Central Excise Act does not apply to the Finance Act, 1994. Consequently, the appellant was entitled to credit of the actual Service Tax paid. Regarding the extended period of limitation, the Tribunal found the case to be revenue neutral, negating justification for its invocation. The demand was set aside, and the appeal was dismissed. en-us Tue, 07 Mar 2023 00:00:00 +0530 Tue, 29 Jul 2025 20:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462975 The CESTAT Ahmedabad held that denial of CENVAT credit on the ground that the appellant did not avail exemption and paid excess Service Tax was unsustainable. The Tribunal relied on precedent confirming that assessees are not mandated to avail notification benefits, and Section 5A(1A) of the Central Excise Act does not apply to the Finance Act, 1994. Consequently, the appellant was entitled to credit of the actual Service Tax paid. Regarding the extended period of limitation, the Tribunal found the case to be revenue neutral, negating justification for its invocation. The demand was set aside, and the appeal was dismissed. Case-Laws Central Excise Tue, 07 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462975