Held - It is clear that CESTAT in its finding (in para 4) noticed the clarification issued by the Board and held that the withholding of performanc.....

Held - I also note that the above decision has been further followed by the Delhi Bench while passing Final Order no. 57461 dated 25.10.2017 pertai.....

Held - A plain reading to proviso to Rule 4(7) shows that if a payment for the invoice is not made within three months, the assessee has to refund .....

Held - The rationale behind Rule 4 (7) of the Cenvat Credit Rules is that during the period prior to 1/3/11, which is the period of dispute in this.....