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Service Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Service Tax was paid through Cenvat Credit account available on ...

Case Laws     Service Tax

July 27, 2016

Service Tax was paid through Cenvat Credit account available on that day - revenue contended that as per Rule 3(4) of Cenvat Credit Rules, 2004. The Cenvat Credit available on the last day of the period for which service tax is due can only be utilized. - no penalty is imposable in the present case. - Demand and penalty set aside - AT

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