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Service Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Extended period of limitation - Cenvat Credit - telecom towers ...

Case Laws     Service Tax

February 20, 2023

Extended period of limitation - Cenvat Credit - telecom towers erected at site and affixed to earth - inputs or not - The demand for duty and interest within the limitation period was sustained. Demand of ineligible cenvat credit issued beyond the period of limitation was dropped considering that the issue was a debatable issue. - Orde of CESTAT sustained - HC

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