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BHARGAV D. KARIA, NIRAL R. MEHTA
Central GST And Central Excise, Vadodara II – Appellant
Versus
P I Industries – Respondent
ORDER :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr.Utkarsh Sharma for the appellant and learned advocate Mr.Ashok Kumar Dhingra with learned advocate Mr.Parva Gupta and learned advocate Mr.Samarth Katare for the respondent.
2. By this appeal under Section 35G of the Central Excise Act, 1944, the appellant- Revenue has proposed the following substantial questions of law arising out of the Judgment and Order dated 08.06.2023 passed by the Customs, Central Excise and Service Tax Appellate Tribunal, Western Zonal Bench, Ahmedabad (for short ‘the CESTAT’) in Excise Appeal No.11050 of 2013-DB which was filed by the respondent being aggrieved by the Order- in-Original/Appeal No.11-12-COMMR-SURAT-II- 2013 dated 29.01.2023 passed by the Commissioner of Central Excise, Customs (Adjudication)-Surat-II :
The court established that proper reversal of Cenvat credit negates the demand for additional payments under Rule 6(3) of the Cenvat Credit Rules.
The main legal point established in the judgment is that once the duty is paid and the invoice is issued, the purchaser is entitled to take the credit, and there was no loss to the revenue. The inter....
The Cenvat Credit Rules permit reversal of credit only for inputs used in exempt products, clarifying that services related to dutiable products remain eligible for credit.
The main legal point established in the judgment is the interpretation and application of Rule 3(5) of the Cenvat Credit Rules, 2004, and its amendment in 2007, particularly regarding the refund of C....
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