CESTAT directs to Refund the Penalty Imposed for Unutilized Cenvat Credit u/s 142(2) and (6) of the Central GST Act [Read Order]

By Taxscan Team - On March 18, 2022 11:54 am - 3 mins read

CESTAT - Refund - Penalty - Cenvat Credit - Central GST Act - taxscan

The New Delhi Customs, Excise & Service Tax Appellate Tribunal has directed the revenue to refund the penalty imposed for unutilized Cenvat Credit u/s 142(2) and (6) of the Central GST Act. The appellant, M/s Scot Innovations Wires & Cables Pvt. Limited is engaged in the manufacture of power control cables under Chapter Heading 8544…

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