Imposition of penalty - input credit of 5% retention amount - ...

Service Tax

June 3, 2019

Imposition of penalty - input credit of 5% retention amount - appellant had sufficient balance in cenvat account therefore it cannot be said that they had utilised the same - there was no malafide intention on its part and it was only a bonafide error, which was rectified immediately on pointing out by the audit party - no penalty is imposable on the Appellant

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Imposition of penalty - input credit of 5% retention amount - ...

Service Tax

June 3, 2019

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