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Service Tax - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Extended period of limitation - it is found that it is a case of ...


CENVAT Credit Dispute: Court Sets Aside Demand Due to Limitation Period, Except Conceded Portion by Appellant.

August 23, 2023

Case Laws     Service Tax     AT

Extended period of limitation - it is found that it is a case of difference of opinion between the appellant and the Revenue. The appellant held a different view about the eligibility of CENVAT credit than the Revenue. - Demand set aside being the entire demand except what has been conceded by the appellant falls beyond the value period of limitation - AT

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