Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

CENVAT credit - tippers - extended period of limitation - return ...


CENVAT Credit on Tippers: Extended Limitation Period Not Applicable Due to Complete, Accurate Returns Filed by Respondent.

May 29, 2018

Case Laws     Service Tax     AT

CENVAT credit - tippers - extended period of limitation - return has been filed giving complete details of CENVAT credit availed by them on tippers - it was not alleged by the department that the respondent had not given such details or given incorrect details in their ST3 return - extended period of limitation cannot be invoked - AT

View Source

 


 

You may also like:

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

  2. Eligibility to CENVAT Credit - Invocation of extended period of limitation - when the issue of eligibility of credit was in dispute during the impugned period, the...

  3. CENVAT Credit - Input Service Distributors - credit denied by the Department on the ground that after the amendment to the definition of ‘input service’ w.e.f....

  4. CENVAT Credit - extended period of limitation - The appellant had disclosed the full value of the credit which they have taken in the ER-1, but they have not disclosed...

  5. Cenvat Credit availed without receipt of material, extended period invoked

  6. CESTAT, an Appellate Tribunal, addressed issues regarding the invocation of the extended period of limitation due to suppression of facts leading to denial of CENVAT...

  7. Key aspects of the telecommunication service provided by the appellants and the related service tax implications. It discusses whether the services were provided with or...

  8. The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

  9. 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...

  10. CENVAT Credit - Availment of credit on tippers and dumpers - Central Excise duty paid on dumpers and tippers is not eligible to be availed as CENVAT Credit before amendment - AT

  11. The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

  12. Extended period of limitation - Cenvat Credit - telecom towers erected at site and affixed to earth - inputs or not - The demand for duty and interest within the...

  13. Denial of CENVAT Credit - Trading service - Invocation of extended period of limitation - There was a clear scope for genuine confusion in the matter - demand beyond...

  14. CENVAT Credit - Invocation of extended period of limitation - Suppression of facts - mere procedural violations CENVAT credit cannot be denied cannot lease to...

  15. Refund of accumulated CENVAT Credit - time limitation - one year limitation as provided in Section 11B is applicable for claiming refund under Rule 5 of Cenvat Credit Rules.

 

Quick Updates:Latest Updates