Extended period of limitation - it cannot be held that the ...

Case Laws Central Excise

July 16, 2016

Extended period of limitation - it cannot be held that the appellant had willfully suppressed the fact of irregular cenvat credit in case of input service of traveling. It is, therefore, right to conclude that the subject demand and recovery would be legally unauthorized beyond the normal period of one year from the relevant date. - AT

View Source

← Previous Next →

Extended period of limitation - it cannot be held that the ...

Case Laws Central Excise

July 16, 2016

You may also like:

Extended period of limitation - irregular availment of CENVAT Credit - The ST-3 return for the period October 2010 to March 2011 in which details were disclosed was also...

Extended period of limitation - Suppression of facts or not - The allegation of suppressing the facts from the department does not hold good in the event of periodic...

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...

Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC

CENVAT Credit - sale of entire cement division operations - JSW Steel Ltd. (transferor company) provided any services to the appellants or not - there is no element of...

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...

Extended period of limitation - CENVAT Credit - input services - outward freight - Since the fact of availment of such irregular credit was not disclosed to the...

Extended period of Limitation - Keeping in view the fact that the position of law was not clear during the relevant time, invocation of extended period of limitation is...

Extended period of limitation - It is clear that even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression’ is...

Extended period of limitation - Section 73(3) - even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression’ is...

Extended period of limitation - works contract - suppression of facts or not - Unless the adjudicating authority had come to a conclusion that the extended period of...

Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

Extended period of limitation - if Cenvat Credit has been allowed in respect of the same services to the other assessee’s there is no justifiable reason for denying the...

Extended period of limitation - The appellants have registered themselves and they have not paid any service tax and moreover have been showing nil returns. Therefore,...

Central excise duty exemption notification dated 01.03.2002 was denied, leading to recovery of duty, interest, and penalty. The extended period of limitation was invoked....

Quick Updates: