Vikram Ispat Vs Commissioner of Central Excise, Raigad


Last updated: 31 July 2009

Court :
CESTAT

Brief :
Applicability of Central Excise and Service Tax Sections to CENVAT Credit: Sections 11A and 11AB will be applicable where the CENVAT credit in question has been utilised for payment of duty of excise on final products whereas Sections 73 and 75 of the Finance Act are applicable where the credit has been utilised for payment of service tax on output services.

Citation :
STO 2009 CESTAT 951

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jyoti
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