The responsibility to demonstrate Intentional Misuse of Tax Credit Provisions lies with the Excise Department: CESTAT [Read Order]

The bench observed that the show cause notice should not have been issued in view of proviso to section in view of the fact that amount to have been appropriated was reversed much prior to issuance of SCN
Customs - Excise - service tax - appellate tribunal - Excise Department - TAXSCAN

A single member bench of CESTAT set aside the order against assesse on the ground that there was no grounds for initiating proceeding against the asseesee. The appellant, Sarda Energy and Mineral Ltd was engaged in manufacture of sponge iron, ferro alloys etc. and was availing the benefit of CENVAY credit of duty paid on…

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