Late Receipt of Invoice not attributable to Tax Collecting Authorities: Jharkhand HC refuses Refund of CENVAT Credit [Read Order]

Late receipt - invoice - attributable - tax collecting authorities - tax - Jharkhand High Court - CENVAT Credit - Taxscan

The Jharkhand High Court while refusing the refund of CENVAT Credit has held that the late receipt of invoice is not attributable to tax collecting authorities. The petitioner, M/s Rungta Mines Limited was registered under Central Excise Act, 1944 for manufacture of excisable goods in which the inputs Iron Ore, Coal, Dolomite etc. are used….

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