Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 11A(2B) CEA | Voluntary Cenvat Credit Reversal After Audit Objection Eligible for Refund Under Clarificatory Circular : CESTAT Ahmedabad
CESTAT Ahmedabad rules that voluntary reversal of Cenvat Credit under audit objection does not bar refund claims if a subsequent circular validates the credit. The tribunal held that adjudication cannot exceed the scope of the show cause notice, ensuring natural justice for taxpayers.