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Informative

Rebate Claim: Madras HC Rules Cenvat Credit Not Liable to Lapse Under Rule 11(3)(i) of CCR

Update / Judgement Date

10 Apr 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderExcise, VAT & Custom

The Madras High Court ruled that CENVAT (Central Value Added Tax) credit is not liable to lapse under Rule 11(3)(i) of the CCR (CENVAT Credit Rules) when a rebate claim is filed. The court's decision provides relief to businesses claiming rebates, clarifying that the CENVAT credit related to the exported goods for which rebate is claimed does not expire under the specified rule. This ensures that exporters can utilize their input tax credits.