Assessee can either Claim Cenvat Credit or Claim Refund under Excise Notification: CESTAT set aside Penalty for wrong availment of CENVAT Credit [Read Order]

By Yogitha S. Yogesh - On May 5, 2023 7:30 pm - 2 mins read

Assessee can either Claim Cenvat Credit or Claim Refund - Cenvat Credit - Refund under Excise Notification - Excise Notification - Refund - Penalty - CESTAT - Taxscan

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the assessee can either claim Cenvat credit or claim refund under excise notification and set aside the penalty for wrong availment of Cenvat credit. M/s. CPC (P) Ltd, the appellants hold Central Excise registration as well as Service Tax…

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