2019 (6) TMI 414 - SCH - Service Tax

CENVAT Credit - trading activities - common inputs used for providing taxable services as well as in trading activity - non-maintenance of separate records - Whether the assessee could claim the credit on input which were not services? - extended period of limitation - HELD THAT - The reason assigned by the High Court in passing the impugned order needs no interference as the same is in consonance with law. Appeal dismissed.

Summary

The Supreme Court heard the appellant's counsel and reviewed the High Court's order. The High Court's decision was found to be in line with the law, and the appeal was dismissed. Delay was condoned.