Denial of CENVAT Credit - Invocation of extended period of ...

Extended Limitation Period for CENVAT Credit Denial Invalid if Reported in Returns; Requires Assessee Awareness of Duty Liability.

September 26, 2015

Case Laws Service Tax AT

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 were liable to pay duty - when CENVAT credit is reflected in periodical returns then extended period can not be invoked - AT

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Denial of CENVAT Credit - Invocation of extended period of ...

Extended Limitation Period for CENVAT Credit Denial Invalid if Reported in Returns; Requires Assessee Awareness of Duty Liability.

September 26, 2015

Case Laws Service Tax AT

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