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Informative

CESTAT quashes Excise Demand, Rules CENVAT Credit Restrictions Unconstitutional

Update / Judgement Date

27 May 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & Custom

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has quashed an excise demand, declaring certain CENVAT credit restrictions to be unconstitutional. This ruling is significant for taxpayers as it potentially broadens the scope of eligible CENVAT credit, providing relief from previously imposed restrictions.