Rule 4(1) of the Cenvat Credit Rules can’t be used to curtail Assessee’s right to avail Credit while coming out of Exemption Scheme: CESTAT [Read Order]

The Customs Excise and Service Tax Appellate Tribunal (CESTAT), In ‘Sanvaria Tiles Pvt Ltd  & Rajaram Marbles & Granites Pvt.Ltd  v. CEC & CGST ‘ adopted harmonious interpretation of the Cenvat rules and held that the Assessee’s right to avail credit while coming out of exemption under rule 3(2) cannot be curtailed by rule 4(1) […]

The post Rule 4(1) of the Cenvat Credit Rules can’t be used to curtail Assessee’s right to avail Credit while coming out of Exemption Scheme: CESTAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.

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