Penalty can’t be imposed for mere wrong apportionment of CENVAT Credit between Two Units as it is just a Clerical Error: CESTAT [Read Order]

The Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that penalty cannot be imposed for mere wrong apportionment of CENVAT Credit between two units as it is just a clerical error. The appellants, Synthokem Labs Pvt. Ltd. are engaged in the manufacture of bulk drugs and are availing the CENVAT Credit […]
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