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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Reversal of Cenvat Credit - such reversal can be even at the ...


Reversal of Cenvat Credit Allowed at Appellate Stage; Timing Not Linked to Revised ST-3 Return Deadline.

February 20, 2019

Case Laws     Service Tax     AT

Reversal of Cenvat Credit - such reversal can be even at the appellate stage and as such would amount to non availment of credit. The expiry of the period of filing the revised ST-3 return has got no relation to the timing of reversal of credit.

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