ITC Can't Be Denied Without Due Process: Notice Must Be Issued To Question CENVAT Eligibility At Refund Stage.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The CESTAT held that eligibility of CENVAT credit cannot be questioned at the refund stage without issuing a Show Cause Notice u/r 14 of the CENVAT Credit Rules, 2004 and initiating proceedings u/s 73. The department cannot deny CENVAT credit on input services by merely making observations while adjudicating refund claims without following due process. The appeal of the revenue was dismissed.....