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Central Excise - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

CENVAT Credit - input services or not - service of repairs and ...

December 11, 2020

Case Laws     Central Excise     AT

CENVAT Credit - input services or not - service of repairs and renovation of factory premises - The allegation in the show cause notice to deny service tax is without any basis and nobody bother about to find out what was the audit objection and what is the allegation in the show cause notice, both authorities below as did not pay any head to the request of the appellant to go through the factual position of the case - On this along ground, the whole show cause notice can be quashed but in the interest of justice, the Credit is available on merit also - AT

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