Reversal of CENVAT credit - Rule 6(3A)b(iii) - the demand raised ...
CENVAT Credit Reversal Demand u/r 6(3A)b(iii) Dismissed as Time-Barred; No Penalty Due to Transitional Period.
April 28, 2017
Case Laws Service Tax AT
Reversal of CENVAT credit - Rule 6(3A)b(iii) - the demand raised beyond the normal period is time barred and requires to be set aside - the period is transitional period and also because the appellant has reversed the amount, no penalty is to be imposed - AT
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