Extended period of Limitation - CENVAT Credit - The assessee did ...
Assessee's Failure to File Returns and Maintain Records Justifies Denial of CENVAT Credit; Extended Limitation Period Applied.
October 6, 2018
Case Laws Central Excise HC
Extended period of Limitation - CENVAT Credit - The assessee did not file any return and did not maintain any records. Therefore, for reasons assigned by the original authority, the credit was rightly denied.
View Source