CENVAT Credit - Erection, commissioning and installation ...
Court Rules Denial of Abatement for Installation Services Based on ST-3 Return Unjustified; Improper Reliance on Return Highlighted.
March 16, 2019
Case Laws Service Tax AT
CENVAT Credit - Erection, commissioning and installation services - benefit of abatement - merely relying upon ST-3 Return for holding the non-compliance of the condition was not justified on the part of the adjudicating authority.
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