Cenvat Credit can’t be denied merely on ground that It was taken on Provisional Assessment: CESTAT [Read Order]

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the duty paid on the provisional assessment of bills of entry is legally authorized and the cenvat credit cannot be denied merely because the same was availed on provisional assessment. The appellant availed cenvat credit in respect of CVD […]

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