CENVAT Credit - input services - GTA service - upto the place of ...
Government Enterprise Cleared of Suppression Charges in CENVAT Credit Case; Extended Penalty Period Not Applicable.
February 21, 2020
Case Laws Central Excise AT
CENVAT Credit - input services - GTA service - upto the place of removal - in the light of the fact that the appellant is a Government of India Enterprise, there is no suppression of facts nor any willful default with intention to evade duty or to avail excess Cenvat credit. Accordingly, the extended period was not invocable - AT
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