No Reversal of CENVAT Credit of Excise Duty can be Done prior to Clearance or Removal of Goods: CESTAT [Read Order]

No Reversal of CENVAT Credit of Excise Duty - prior to Clearance or Removal of Goods - CESTAT - TAXSCAN

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit cannot reversed before clearance/removal of the goods.  Alfa Laval (India) Limited, the appellant assessee was a manufacturer of ‘equipment for heating, cooling and separation’ and, having procured certain ‘taxable services’ proceeded to take credit of tax in…

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