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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

CENVAT Credit - capital goods - tower material - pre-fabricated ...


CENVAT Credit Denied for Tower Materials and Pre-Fabricated Buildings; Demands Beyond Normal Period and Penalties Unwarranted.

February 9, 2019

Case Laws     Service Tax     HC

CENVAT Credit - capital goods - tower material - pre-fabricated building / shelter - Until the Tribunal stepped in and conclusively held that no cenvat credit can be claimed as the goods are capital goods, the matter was at large - demand beyond the normal period and levy of penalty is not warranted.

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