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Service Tax - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Extended period of limitation - As regards the remaining amount, ...


Appellant Challenges Extended Limitation Period for Cenvat Credit, Citing Bona Fide Belief, Not Malicious Intent.

November 22, 2022

Case Laws     Service Tax     AT

Extended period of limitation - As regards the remaining amount, the appellant had submitted that since the appellant is a big concern and receiving so many different services, the appellant being under a bona-fide impression took cenvat credit of such services and it was not because of any mala-fide intention, that the cenvat credit was availed. Therefore, for the remaining amount, the demand under the extended period of limitation would not be sustainable - AT

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