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Service Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Extended period of limitation - CENVAT Credit - input services - ...


Extended Limitation Period Invoked for CENVAT Credit on Outward Freight Due to Non-Disclosure of Irregular Credit Use.

July 4, 2018

Case Laws     Service Tax     AT

Extended period of limitation - CENVAT Credit - input services - outward freight - Since the fact of availment of such irregular credit was not disclosed to the Department, it is a clear case of suppression of relevant facts warranting invocation of extending period.

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