CENVAT Credit Availed Without Separate Records for Exempted and Dutiable Goods: CESTAT Orders Demand Recomputation [Read Order]

CESTAT ruled that failure to maintain separate records for input services used in exempted and dutiable goods warrants recomputation of CENVAT credit demand
By Kavi Priya - On May 17, 2025 6:56 pm - 2 mins read
CENVAT Credit - CESTAT Orders Demand - Exempted and Dutiable Goods - taxscan

The Hyderabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a manufacturer availing CENVAT credit on input services used for both dutiable and exempted goods without maintaining separate records must recompute the credit attributable to exempted goods, and that the extended period of limitation and penalties are not applicable in…

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