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Service Tax - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

CENVAT Credit - It is not coming forth from the records of the ...

Case Laws     Service Tax

November 27, 2021

CENVAT Credit - It is not coming forth from the records of the case as to whether the Department has appealed against such order and if so, the outcome of the same. While holding that the Department is not precluded from issuing SCN to the head office of the Respondents as res judicata would not apply to taxation matters, it is found that there is a dichotomy in the approach of the appellant department. The benefit of doubt should go the appellants. - AT

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