https://www.taxtmi.com/caselaws?id=467228 Amounts paid under the Voluntary Compliance Encouragement Scheme may remain eligible for CENVAT credit or refund treatment where the underlying credit is otherwise legally admissible and not barred by the scheme. The Tribunal relied on its earlier view and Board circulars indicating that unutilized credit under Rule 5 of the Cenvat Credit Rules, 2004 can be recognised in accordance with law. The Revenue's contrary position was not accepted because no later conflicting authority was shown. The assessee was therefore entitled to relief, and the impugned order was set aside. en-us Tue, 10 Sep 2024 00:00:00 +0530 Wed, 11 Mar 2026 11:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467228 Amounts paid under the Voluntary Compliance Encouragement Scheme may remain eligible for CENVAT credit or refund treatment where the underlying credit is otherwise legally admissible and not barred by the scheme. The Tribunal relied on its earlier view and Board circulars indicating that unutilized credit under Rule 5 of the Cenvat Credit Rules, 2004 can be recognised in accordance with law. The Revenue's contrary position was not accepted because no later conflicting authority was shown. The assessee was therefore entitled to relief, and the impugned order was set aside. Case-Laws Service Tax Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467228