Restriction on Availment of CENVAT Credit of Excise Duty on Supplementary Invoices is Applicable only in Case of Clearance of Goods by way of Sale u/r 9(b)(1) of CCR: CESTAT [Read Order]

By Shabna Rahim - On October 24, 2023 7:30 pm - 2 mins read

CENVAT - Credit of Excise Duty - Supplementary Invoices - Clearance of Goods - Sale - CCR - CESTAT - taxscan

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the restriction on availment of CENVAT Credit in respect of supplementary invoices as provided under Rule 9(1)(b) of Cenvat Credit Rules(CCR), 2004 was applicable only in a case where the clearance of goods by the supplier was made by way…

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