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Informative

CESTAT allows CENVAT Credit Claim Citing Authorization from Importer Despite Bill of Entry not in Taxpayer’s

Update / Judgement Date

29 Sept 2024

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & Custom

In a case concerning the CENVAT credit claim, the CESTAT allowed the taxpayer to claim credit despite the Bill of Entry not being in their name. The tribunal held that since the taxpayer had authorization from the importer, they were entitled to claim the credit. This ruling will have a broad impact on businesses that deal with complex import-export chains and seek to claim CENVAT credits in similar circumstances.