CENVAT Credit - inputs - It is clear that CERA Audit has ...

Adjudicating Authority Dismisses Extended Period Demand After CERA Audit Raises No Objections to CENVAT Credit Records.

November 1, 2019

Case Laws Service Tax AT

CENVAT Credit - inputs - It is clear that CERA Audit has conducted audit of records of the appellant including the Cenvat credit record and no objection was raised - Adjudicating Authority has rightly set-aside the demand for the extended period for which the audit was conducted.

View Source

← Previous Next →

CENVAT Credit - inputs - It is clear that CERA Audit has ...

Adjudicating Authority Dismisses Extended Period Demand After CERA Audit Raises No Objections to CENVAT Credit Records.

November 1, 2019

Case Laws Service Tax AT

You may also like:

ST - Revenue neutral exercise - demand can not be raising invoking extended period of limitation.

Levy of tax with penalty - validity period of the E-Way bill stood expired - where a statute provides extension of time to a transporter, the Adjudicating Authority...

Extended period of limitation - Since there had been service tax audit conducted prior to the DGGI investigation covering the period under dispute, the suppression...

Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

Initiation of CIRP - Period of Limitation - Exclusion of certain period - NCLT rejected the application - The Adjudicating Authority has committed error in rejecting the...

Power of CAG to conduct service tax audit of private party - Central Excise Revenue Audit (CERA) - Validity of notice intimating that petitioner’s case has been selected...

Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately....

Invocation of extended period of limitation - activity of direct selling agent on commission basis - The non-payment of service tax was purely a bona fide unawarenss...

Extended period of limitation - Surprisingly, the adjudicating authority has made an observation that visit of officers for routine checkup and audit does not debar the...

Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by...

Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

HC affirmed that challenges to show cause notice under Section 74 of CGST/SGST Acts should be addressed before Adjudicating Authority. The petitioner's contentions...

Invocation of extended period of limitation. - The Appellant had been providing same services as was alleged in the earlier Show Cause Notice dated 22.05.2015 which was...

Principles of natural justice violated due to non-issuance of notice regarding discrepancies as mandated by Rule 101(4) of Central Goods and Services Tax Rules, 2017....

Quick Updates: