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Service Tax - Highlights / Catch Notes

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CENVAT Credit - common input services used for taxable and non ...


CENVAT Credit Case: Procedural Lapse in Rule 6(3)(ii) Compliance May Be Condoned, Avoiding Penalties for Filing Oversight.

May 18, 2019

Case Laws     Service Tax     AT

CENVAT Credit - common input services used for taxable and non taxable/exempted services - If the appellant had been reversing the credit u/r 6(3)(ii) but had erroneously not shown the said bifurcation in the ST-3 returns - the failure to not to claim the option at the start of FY by filing the intimation with the range superintendent is nothing but a procedural violation and needs to be condoned

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