Extended period of limitation - CENVAT Credit - Department ...

Case Laws Central Excise

January 9, 2020

Extended period of limitation - CENVAT Credit - Department itself has recorded that they had previously conducted audit of the records of the appellant during December 2008 audited up to March 2008 no objection on the issue was raised in the previous audit conducted by the Department - the question of suppression of facts with intent to evade payment of duty does not arise and cannot be alleged against the appellant.

View Source

← Previous Next →

Extended period of limitation - CENVAT Credit - Department ...

Case Laws Central Excise

January 9, 2020

You may also like:

Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC

CENVAT Credit - Input Service Distributors - credit denied by the Department on the ground that after the amendment to the definition of ‘input service’ w.e.f....

CENVAT Credit - sale of entire cement division operations - JSW Steel Ltd. (transferor company) provided any services to the appellants or not - there is no element of...

Eligibility to CENVAT Credit - Invocation of extended period of limitation - when the issue of eligibility of credit was in dispute during the impugned period, the...

Extended period of limitation - CENVAT Credit - common input services on trading activity / traded goods - non-maintenance of separate accounts under Rule 6(2) of Cenvat...

Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

CENVAT credit - tippers - extended period of limitation - return has been filed giving complete details of CENVAT credit availed by them on tippers - it was not alleged...

CENVAT Credit - extended period of limitation - The appellant had disclosed the full value of the credit which they have taken in the ER-1, but they have not disclosed...

Invocation of extended period of limitation - In the absence of any allegation made in the show cause notice that the appellant had suppressed facts with intent to evade...

Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

Cenvat Credit availed without receipt of material, extended period invoked

Extended period of limitation - There is also no denial that show cause notices were issued to the appellant for the same reason as in the present appeal for the...

The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

Extended period of limitation - The Appellant in the present matter has also provided all the details/documents/records related to the disputed activity before...

Denial of CENVAT Credit - Invocation of extended period of limitation - for invocation of extended period there has to be some evidence that an assessee knew that they...

Quick Updates: