Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Invocation of extended period of limitation - it could very ...

Case Laws     Central Excise

May 19, 2014

Invocation of extended period of limitation - it could very well be seen that the assessee had a decision in his favour and therefore it was reasonable on its part to hold a belief that the Cenvat credit was available. - demand set aside - HC

View Source

 


 

You may also like:

  1. Invocation of extended period of limitation - The Principal Commissioner, therefore, fell in error in observing that the extended period of limitation could be invoked...

  2. Invocation of extended period of limitation. - The Appellant had been providing same services as was alleged in the earlier Show Cause Notice dated 22.05.2015 which was...

  3. Eligibility to CENVAT Credit - Invocation of extended period of limitation - when the issue of eligibility of credit was in dispute during the impugned period, the...

  4. Denial of CENVAT Credit - Invocation of extended period of limitation - for invocation of extended period there has to be some evidence that an assessee knew that they...

  5. Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

  6. Invocation of extended period of limitation - In the absence of any allegation made in the show cause notice that the appellant had suppressed facts with intent to evade...

  7. SSI Exemption - Brand Name - extended period of limitation - when divergent views are expression difference decisions, the extended period of limitation cannot be invoked - AT

  8. Invocation of extended period of limitation - activity of direct selling agent on commission basis - The non-payment of service tax was purely a bona fide unawarenss...

  9. Invocation of extended period of limitation - uppression of facts or not - the Department could not have taken shelter of the third party information, as it was...

  10. Validity of second SCN - invocation of Extended period of Limitation - it is found that the amount of interest under Section 28 AA demanded in the earlier show cause...

  11. Extended period of Limitation - The Government does not had intention to evade payment of duty, therefore, in the present case we hold that extended period of limitation...

  12. Denial of CENVAT Credit - Trading service - Invocation of extended period of limitation - There was a clear scope for genuine confusion in the matter - demand beyond...

  13. Issue of invoking an extended period of limitation for service tax assessment in cases involving interpretation of legal provisions. It establishes that mere...

  14. Extended period of limitation - Undervaluation of goods - non-inclusion of the VAT amount - In view of the fact that, CBEC (Board) has accepted the decision of High...

  15. Extended period of limitation - Clandestine Removal - excess production in respect of CPC over and above the ER 1/ER 4 return - The demand has been raised for the period...

 

Quick Updates:Latest Updates