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Service Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

The fact of wrongful availment of Cenvat credit came in the ...


Appellant's Failure to Reverse Wrongful Cenvat Credit Shows Malafide Intent, Violating Tax Regulations in 2009.

May 23, 2014

Case Laws     Service Tax     AT

The fact of wrongful availment of Cenvat credit came in the knowledge of the appellant in October 2009 and thereafter they have stopped taking the credit - but failed to reverse the credit, this act of the appellant would amount to malafide intention to avail inadmissible credit. - AT

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