Assessee's Failure to File Returns and Maintain Records Justifies Denial of CENVAT Credit; Extended Limitation Period Applied.

Extended period of Limitation - CENVAT Credit - The assessee did not file any return and did not maintain any records. Therefore, for reasons assigned by the original authority, the credit was rightly denied. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X