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Service Tax - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

CENVAT Credit - rendering both taxable as well as exempted ...

Case Laws     Service Tax

March 29, 2022

CENVAT Credit - rendering both taxable as well as exempted services - When the appellant claims right from the beginning that insofar as job work issue was concerned, the applicable duty/tax was paid by the principal manufacturer, no attempt was made to disprove the same by the revenue, they simply went on the premeditated misconception that the job work on which the appellant was not paying taxes, was an exempt service. This is without any basis which cannot be sustained. - Demand set aside - AT

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