CENVAT Credit - an assessee cannot be compelled to avail the ...

Case Laws Service Tax

January 3, 2020

CENVAT Credit - an assessee cannot be compelled to avail the exemption, which in any case is conditional exemption. The revenue did not raise any objection at the time of payment of 100% service tax. It is only when the credit of the same was availed by the assessee such objection came to be raised by the Revenue. - Demand set aside.

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CENVAT Credit - an assessee cannot be compelled to avail the ...

Case Laws Service Tax

January 3, 2020

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