{"id":395,"date":"2024-01-03T11:23:32","date_gmt":"2024-01-03T05:53:32","guid":{"rendered":"https:\/\/total-sols.com\/blog\/?p=395"},"modified":"2024-01-03T11:23:33","modified_gmt":"2024-01-03T05:53:33","slug":"consideration-of-assessee-claim-by-dept-for-mistakenly-claimed-cenvat-credit","status":"publish","type":"post","link":"https:\/\/total-sols.com\/blog\/consideration-of-assessee-claim-by-dept-for-mistakenly-claimed-cenvat-credit\/","title":{"rendered":"Consideration of assessee claim by Dept for mistakenly claimed CENVAT credit"},"content":{"rendered":"\n

HIGH COURT OF KARNATAKA : S V Halavagali & Sons v. Superintendent of Central Excise. ANANT RAMANTH HEGDE, J. WRIT PETITION NO. 102048 OF 2023 (T-RES) DATED NOVEMBER 3, 2023<\/p>\n\n\n\n

  1. The assessee had inadvertently filed for Cenvat credit under the wrong head, i.e., 7(d) instead of 7(b), but possessed documents to substantiate his claim under the correct head; claim deserved consideration under the correct head.<\/li>
  2. HELD: Since assessee had documents to support his claim under correct head matter should be remitted to revenue authority for reconsideration.<\/li>
  3. Impugned order passed was to be set aside – Revenue authority was further directed to consider assessee’s claim under the correct head and grant consequential relief if claim was established.<\/li><\/ol>\n","protected":false},"excerpt":{"rendered":"

    HIGH COURT OF KARNATAKA : S V Halavagali & Sons v. Superintendent of Central Excise. ANANT RAMANTH HEGDE, J. WRIT PETITION NO. 102048 OF 2023 (T-RES) DATED NOVEMBER 3, 2023 The assessee had inadvertently filed for Cenvat credit under the wrong head, i.e., 7(d) instead of 7(b), but possessed documents to substantiate his claim under […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-395","post","type-post","status-publish","format-standard","hentry","category-accounts"],"_links":{"self":[{"href":"https:\/\/total-sols.com\/blog\/wp-json\/wp\/v2\/posts\/395","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/total-sols.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/total-sols.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/total-sols.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/total-sols.com\/blog\/wp-json\/wp\/v2\/comments?post=395"}],"version-history":[{"count":1,"href":"https:\/\/total-sols.com\/blog\/wp-json\/wp\/v2\/posts\/395\/revisions"}],"predecessor-version":[{"id":396,"href":"https:\/\/total-sols.com\/blog\/wp-json\/wp\/v2\/posts\/395\/revisions\/396"}],"wp:attachment":[{"href":"https:\/\/total-sols.com\/blog\/wp-json\/wp\/v2\/media?parent=395"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/total-sols.com\/blog\/wp-json\/wp\/v2\/categories?post=395"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/total-sols.com\/blog\/wp-json\/wp\/v2\/tags?post=395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}